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.