NC H471

State Auditor gains authority to audit information systems, including hardware, software, network communications, and data, to ensure compliance with applicable laws, rules, and best practices and to maintain appropriate data confidentiality, integrity, and availability.

State Auditor must include corrective action recommendations in audit reports when deficiencies are found, and audited state agencies must submit progress reports to the Joint Legislative Oversight Committee on General Government within one year.

Joint Legislative Oversight Committee on General Government may direct underperforming state agencies to appear before a legislative committee to explain deficiencies and corrective actions if the agencies fail to make significant progress.

Audit work papers and supportive materials may be made available to authorized state and federal government representatives for official investigations or prosecutions, with provisions allowing requesters to challenge claims that production is prohibited by law through civil action in superior court.

Obstruction of audit is clarified as a Class 2 misdemeanor, effective December 1, 2023, with the remainder of the act effective October 1, 2023.