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SB 1013

2026 Office of the State Auditor Agency Bill.-AB

2025-2026 Session Introduced by Tim Moffitt and 1 co-sponsor

Creates or reorganizes the State Auditor’s Office as a dedicated agency to conduct independent financial and performance audits of state and local programs.

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WeVote Research Nonpartisan
Bill Summary · SB 1013

Summary of SB 1013 (Session 2025, North Carolina) – 2026 Office of the State Auditor Agency Bill

Note: This summary is based on the bill’s title, action history, and sponsor information provided. If the bill contains additional sections or amendments not listed here, those details would refine or adjust the summary.

1) Purpose and intent

  • The bill appears to establish or reorganize the Office of the State Auditor as a dedicated state agency, referred to here as the “2026 Office of the State Auditor Agency.”
  • The primary aim is to formalize the existence, structure, and operations of the State Auditor’s Office for the 2026 legislative and executive framework, potentially creating a standalone agency or reconstituting an existing one with updated powers, duties, and reporting lines.

2) Key provisions and changes (provisional, based on title and typical content of such bills)

While the exact text is not provided, typical elements in an “Agency Bill” for an Office of the State Auditor may include:

  • Agency establishment and structure

    • Creation or reorganization of the State Auditor’s Office as a distinct state agency.
    • Clarification of agency headquarters, organizational chart, and reporting relationships to the Governor or General Assembly.

  • Duties and powers

    • Authority to conduct financial and performance audits of state and local government programs, departments, and agencies.
    • Powers to issue audit reports, recommendations, and follow-up on corrective actions.
    • Access to records, data, and personnel necessary to perform audits, with statutory protections for confidential information as appropriate.

  • Audit scope and standards

    • Adoption or reference to professional auditing standards (e.g., generally accepted government auditing standards—GAGAS).
    • Requirements for annual audit plans, risk assessment, and transparency in reporting.

  • Independence and governance

    • Provisions to ensure auditor independence, including tenure, appointment/confirmation processes, or term limits for the Auditor.
    • Possible creation of an audit committee or advisory structures.

  • Budget and staffing

    • Authorization of funding mechanisms, budgetary control, and staffing levels.
    • Processes for hiring, training, and ethics guidance for auditors.

  • Reporting and accountability

    • Regular reporting to the Governor and General Assembly, with mandatory submission deadlines.
    • Requirements for public accessibility of audit reports and performance metrics.

  • Transition provisions

    • If establishing a new agency, a phased transition plan, effective dates, and handling of existing audits or personnel from predecessor entities.

3) Who or what would be affected

  • State government entities: State agencies, departments, and programs subject to audits and evaluations.
  • Local governments: Potential audits or reviews of local/state-assisted programs, depending on statutory scope.
  • Auditors and staff: Employees and contractors of the new or reorganized Office of the State Auditor.
  • State budget and operations: The agency’s budgetary process and resource allocation may shift to support enhanced auditing capacity.

4) Procedural and timeline aspects

  • Status: Filed as of 2026-04-30.
  • Sponsor: Co-sponsor Benton Sawrey (with primary sponsor(s) not specified in the provided information).
  • Next steps: Likely committee referrals, hearings, and potential amendments. If enacted, the bill would include effective dates for establishment, transitions, and implementation milestones.

5) Potential impact and considerations

  • Improved accountability through formal, possibly enhanced, audit authority and reporting.
  • Greater transparency in how state programs and agencies perform against goals and budgets.
  • Administrative changes could require initial investments in staffing and systems, with long-term efficiency gains if audits identify cost savings or program improvements.

If you have access to the bill’s full text, I can provide a more precise section-by-section breakdown (definitions, specific duties, reporting requirements, and transition timelines).

Compiled from official sources — confirm details with the bill’s official record.

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