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 are the State’s Independent Auditor. We provide unbiased and irrefutable auditor and investigative reports so stakeholders can make informed decisions, hold entities accountable, and ensure good stewardship of public funds. 

Our Vision

To protect the future of North Carolinians by devoting the majority of our resources toward eliminating wasteful government spending and improving government services.