NC Office of the State Auditor

About

OSA provides independent evaluations of financial records and program performance. OSA cannot protect the anonymity of any post on this site.

Story

OSA protects 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.

One way OSA protects the interest of taxpayers is through the operation of a hotline for the submission of allegations of fraud, waste, and abuse.

Allegations of fraud, waste and abuse should be sent to OSA by calling 1-800-730-TIPS (8477) or clicking http://www.ncauditor.net/HotTips/.

Because this is a public forum, if you choose to post an allegation on these pages, OSA cannot protect your anonymity.

Posts to this site, in connection with the transaction of public business, are subject to the N.C. Public Records Law and may be disclosed to third parties.

Powers Appointed by State Law
Article 5A, 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 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.

Mission

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 publically-funded programs are achieving desired results.

Products

Financial Statement Audits
The Office of the State Auditor performs financial statement audits for the State of North Carolina, state agencies, state universities, community colleges and other units of state government. The objective of a financial statement audit is to determine whether an agency’s financial statements are fairly presented. The audit does not determine with absolute certainty that the financial statements are totally correct. Rather, the audit provides reasonable assurance that the financial statements are not wrong by an amount so large that it would mislead someone using them to make an important decision about the organization’s financial situation.


Performance / Financial Related Audits
Performance and Financial Related audits provide independent and objective appraisals of agency management practices and operational results to state leaders and the public. They help improve performance, strengthen accountability, and enhance transparency of state government programs. Performance audits evaluate broad topics that could include program outcome, while Financial Related Audits have narrower scopes and do not evaluate program outcomes.


Information Systems Audits
Information Systems audits evaluate risks relevant to information systems assets and assess controls in place to reduce or mitigate these risks. IS auditors also verify systems and applications are appropriate for agency needs, are efficient, and are adequately controlled to ensure valid, reliable, timely operation.


Investigative Reports
Investigators within the Office of the State Auditor are required by state law to investigate any allegations made to the State Auditor’s Hotline. These allegations include instances of fraud, waste and abuse of state tax dollars within government agencies and by private groups that receive state money or other support. The allegations are often referred to law enforcement agencies for additional investigation or prosecution. While many of our investigators are trained as auditors, they do not conduct audits. They are charged with investigating wrongdoing and use a variety of techniques to produce their reports.