North Carolina 2025-2026 Regular Session

North Carolina Senate Bill S545

Introduced
3/25/25  

Caption

State Auditor to Audit General Assembly

Summary

Senate Bill 545 would amend North Carolina law to expressly require the State Auditor to periodically audit the General Assembly. The bill adds a new duty to the Auditor’s statutory responsibilities under G.S. 147-64.6(c), making legislative auditing an ongoing obligation rather than a discretionary or implied function. The measure is brief and narrowly focused: it does not specify the frequency, scope, or procedures for the audits, leaving those details to the Auditor’s office and existing audit practices. The act would take effect immediately upon becoming law.

Impact

If enacted, the bill would change the State Auditor’s statutory duties by adding the General Assembly to the list of entities or functions subject to periodic audit. This could affect legislative operations, internal controls, and financial or performance oversight of the General Assembly, while also expanding the Auditor’s workload and authority in relation to the legislative branch. Because the bill does not define the audit schedule or standards, it would likely rely on existing audit frameworks and future implementation choices by the Auditor.

Sentiment

There is no recorded committee discussion or vote history available in the provided materials, so there is no documented public debate to gauge support or opposition. Based on the text alone, the bill appears administrative and oversight-oriented rather than partisan or policy-heavy. The absence of amendments, committee notes, or votes suggests the measure had not yet generated a visible controversy in the available record.

Contention

The main potential point of contention is institutional oversight: requiring the State Auditor to audit the General Assembly raises questions about separation of powers, legislative autonomy, and the practical scope of executive-branch review of the legislature. Another possible issue is the bill’s lack of detail, since it does not define what “periodically” means, what records or operations would be audited, or how findings would be reported. No specific supporters or opponents are identified in the available materials.

Companion Bills

No companion bills found.

Previously Filed As

NC SB1323

Performance audits; auditor general

NC SB1645

performance audits; auditor general

NC SB2251

Audits conducted by the state auditor and charges for audits.

NC HB2052

Providing for internal auditing; and imposing duties on the Auditor General.

NC HB60

Generally revise state auditor laws

NC S543

State Auditor to Audit Private Schools

NC S0433

Requires the auditor general to conduct performance audits of all state agencies.

NC H5880

Requires the auditor general to conduct performance audits of all state agencies.

NC S2235

Requires the auditor general to conduct performance audits of all state agencies.

NC H7306

Requires the auditor general to conduct performance audits of all state agencies.

Similar Bills

No similar bills found.