House Bill 461 - State Auditor Clarifying Amendments

• Clarifies that state auditor directives apply to State agencies as defined in G.S. 147-64.4, and adds a new definition for "investigation" as independent review or examination of allegations of improper governmental activity.

• Reorganizes and updates definitions in auditor statutes to specify that audit elements include financial and compliance reviews, economy and efficiency assessments, and program results evaluations.

• Authorizes the State Auditor to conduct verification audits for statutory compliance and establishes that organizations failing to provide requested information during verification audits shall be treated as having failed the compliance requirement.

• Creates new statute G.S. 147-64.7B requiring the Auditor to document any organization's failure to provide requested audit information in a public record, effective October 1, 2021.

• Makes technical corrections throughout statutes G.S. 147-64.2, 147-64.4, and 147-64.6 to replace outdated language and clarify Auditor responsibilities regarding audits, investigations, and reporting.