Rules Review
As a State agency, the North Carolina Office of the State Auditor (OSA) must periodically undergo a review of applicable rules that are a part of the North Carolina Administrative Code. OSA has one rule, 03 NCAC 01 .0301, which lays out the process OSA would have to follow to create more rules for the agency.
The current rule under review and available for public comment can be found here: 03 NCAC 01 .0301
The comment period is open from October 30, 2026 through December 29, 2026. The public may provide written comments to existing rules, within the designated comment period, by mail or email at:
U.S. Mail
Legal Affairs - Rulemaking Coordinator
North Carolina Office of the State Auditor
20601 Mail Service Center
Raleigh, NC 27699
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