NC H549

Office of the State Auditor is exempted from state IT procurement requirements and may independently procure information technology services, effective July 1, 2025

State Auditor's authority is expanded to audit and investigate "publicly funded entities" (any organization receiving, disbursing, or handling State or federal funds), with access to databases, datasets, and digital records for audits, fraud detection, and investigations

Auditor may bring superior court action for a show cause hearing if any person refuses to provide required access to records; courts may issue injunctions to compel compliance

Department of Revenue is authorized to force collect debts owed to State agencies through levy and sale or attachment and garnishment when debts are identified through State Auditor investigations involving fraud or deceptive practices, effective December 1, 2025

Forced collection carries a 3% collection assistance fee added to the debt; debtors have 60 days after notice to pay in full or enter installment agreement before forced collection begins, with net proceeds credited to the General Fund