DAVE

In accordance with Session Law 2025-89, the Office of the State Auditor (OSA) has established the Division of Accountability, Value, and Efficiency to assess the continued need for each State agency and the vacant positions within each agency. The division was created as a special task force assigned to tackle some of the most pressing issues in North Carolina state government operations. The performance audits and special reports released by the division offer actionable insights and vital information to decision-makers in state government. These reports aim to highlight problems and offer tangible solutions to the public, program leadership, and elected officials.