About the Office of the State Auditor

Powers Appointed by State Law

Article V, Chapter 147 of the North Carolina General Statutes gives the State Auditor broad powers to examine all books, records, files, papers, documents, and financial affairs of every state agency. The State Auditor also has the power to summon people to produce records and to answer questions under oath.

Our Work

The Office of the State Auditor (OSA) performs an array of work, including financial statement audits, financial related audits, performance audits, information technology audits, and investigative reports. We examine all facets of state government, including education, health, transportation, computer systems, regulatory processes, and public safety. We conduct special studies as requested by the Legislature and audit federal grant programs to ensure North Carolina can continue to receive federal money. Our work helps improve the efficiency of state government and helps the state retain its coveted AAA bond rating.

We do not audit individuals for tax compliance or examine individual tax returns.  Our work is focused on improving state government and uncovering waste and abuse of state tax dollars by state agencies or private entities that receive state funds.

Our Mission

We protect the interests of taxpayers and others who provide financial resources to the State of North Carolina. Specifically, we provide objective information to interested parties about whether state resources are properly accounted for, reported, and managed; as well as whether publicly-funded programs are achieving desired results.

Our Vision

The Office of the State Auditor seeks to be a highly respected, professional, and productive audit organization that makes a difference in state government. The office wants its employees to be highly competent team players who enjoy their work and feel successful in their careers, while at the same time maintaining a work/life balance that allows them to have fulfilling personal lives.