Jump to content

North Carolina State Auditor: Difference between revisions

Edit links
This is a good article. Click here for more information.
From Wikipedia, the free encyclopedia
Browse history interactively
← Previous edit
Content deleted Content added
VisualWikitext
 
(38 intermediate revisions by 12 users not shown)
Line 5: Line 5:
| body = North Carolina
| body = North Carolina
| insignia = Logo of the North Carolina State Auditor.png
| insignia = Logo of the North Carolina State Auditor.png
⚫
| incumbentsince = {{Start date|2025|01|01}}
| insigniacaption = Logo of the North Carolina State Auditor
⚫
| incumbent = [[Dave Boliek]]
⚫
| incumbentsince = {{Start date|2009|1|10}}
⚫
| incumbent = [[Beth Wood]]
| member_of = {{Unbulleted list|[[North Carolina Council of State|Council of State]]|[[North Carolina Local Government Commission|Local Government Commission]]}}
| member_of = {{Unbulleted list|[[North Carolina Council of State|Council of State]]|[[North Carolina Local Government Commission|Local Government Commission]]}}
| department = Office of State Auditor
| department = Office of State Auditor
| seat = [[Raleigh, North Carolina]]
| seat = [[Raleigh, North Carolina]]
| termlength = Four years, no term limit
| termlength = Four years
| constituting_instrument = North Carolina Constitution of 1868
| constituting_instrument = North Carolina Constitution of 1868
| precursor = Auditor of Public Accounts
| precursor = Auditor of Public Accounts
| formation = 1868
| formation = 1868
| inaugural = [[Henderson Adams]]
| inaugural = [[Henderson Adams]]
| salary = {{US$|146,421}} annually
| salary = {{US$|168,384}} annually
| website = {{URL|https://www.auditor.nc.gov/|auditor.nc.gov}}
| website = {{URL|https://www.auditor.nc.gov/|auditor.nc.gov}}
| insigniasize = 250px
| insigniasize = 250px
| termlength_qualified = Not term limited
}}
}}
The '''State Auditor of North Carolina''' is a statewide elected office in the U.S. state of [[North Carolina]]. The [[state auditor]] is a [[state constitutional officer|constitutional officer]] responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts [[performance audit]]s of state agencies, ensures state agencies' accounting conforms with [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles]], evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is [[Beth Wood]], who became state auditor on January 10, 2009.
The '''state auditor of North Carolina''' is a statewide elected office in the U.S. state of [[North Carolina]]. The [[state auditor]] is a [[state constitutional officer|constitutional officer]] responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts [[performance audit]]s of state agencies, ensures state agencies' accounting conforms with [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles]], evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is [[Dave Boliek]], who became state auditor on January 1, 2025.


Auditors have been employed by North Carolina's government since it was an English colony. The Office of Auditor of Public Accounts was created in 1862. Six years later it was replaced by the Office of State Auditor, filled by a candidate popularly elected every four years and not subject to term limits. The state auditor was responsible for several accounting and fiscal duties for much of the position's existence, though these were assigned elsewhere in the 20th century. The state auditor leads the Department of State Auditor and sits on the [[North Carolina Council of State]].
Auditors have been employed by North Carolina's government since it was an English colony. The Office of Auditor of Public Accounts was created in 1862. Six years later it was replaced by the Office of State Auditor, filled by a candidate popularly elected every four years and not subject to term limits. The state auditor was responsible for several accounting and fiscal duties for much of the position's existence, though these were assigned elsewhere in the 20th century. The state auditor leads the Department of State Auditor and sits on the [[North Carolina Council of State]].


== History of the office ==
== History of the office ==
The [[Fundamental Constitutions of Carolina]], adopted on March 1, 1669, for the [[Province of Carolina]], provided for twelve auditors to maintain various accounts, but there is no evidence that the offices were ever brought into use. Over the following decades, boards of auditors were appointed by the [[North Carolina General Assembly]] and the King of England's [[comptroller]]s to attend to matters in various localities as stipulated by the English crown. In 1782 the General Assembly appointed [[Richard Caswell]] as the Comptroller of the State of North Carolina, responsible for the maintenance of public accounts. The assembly also established ten boards of auditors for different areas of the state.<ref name="historyoffice">{{cite web | url = https://www.auditor.nc.gov/about-us/history-office-state-auditor | title = History of the Office of State Auditor | publisher = North Carolina Office of the State Auditor | access-date = August 4, 2022}}</ref>
The [[Fundamental Constitutions of Carolina]], adopted on March 1, 1669, for the [[Province of Carolina]], provided for twelve auditors to maintain various accounts, but there is no evidence that the offices were ever brought into use. Over the following decades, boards of auditors were appointed by the [[North Carolina General Assembly]] and the King of England's [[comptroller]]s to attend to matters in various localities as stipulated by the English crown. In 1782 the General Assembly appointed [[Richard Caswell]] as the Comptroller of the State of North Carolina, responsible for the maintenance of public accounts. The assembly also established ten boards of auditors for different areas of the state.<ref name="historyoffice">{{cite web | url = https://www.auditor.nc.gov/about-us/history-office-state-auditor | title = History of the Office of State Auditor | publisher = North Carolina Office of the State Auditor | access-date = April 29, 2024}}</ref>


In 1862 the General Assembly altered the previous system by establishing the Office of Auditor of Public Accounts,<ref name="historyoffice" /> who was to be elected every two years by the legislature.<ref name="johnson" /> The post was abolished in 1865.{{sfn|North Carolina Manual|2011|p=174}} The [[Constitution of North Carolina#Constitution of 1868|North Carolina Constitution of 1868]] created the Office of State Auditor, superseding the auditor of public accounts and abolishing the post of comptroller.<ref>{{cite web | url = https://www.ncpedia.org/controller-office | title = Controller, Office of | last = Williams | first = Wiley J. | date = 2006 | website = NCPedia | publisher = North Carolina Government & Heritage Library | access-date = August 4, 2022}}</ref> The auditor was to "superintend the fiscal affairs of the State; examine and settle accounts of persons indebted to the State; liquidate claims by persons against the State; and to draw warrants on the [[North Carolina State Treasurer|State Treasurer]] for moneys to be paid out of the treasury."<ref name="historyoffice" /> The document also moved the office out of the legislative branch of government and into the executive branch, stipulating that its holder was to be popularly elected every four years.<ref name="johnson" />
In 1862 the General Assembly altered the previous system by establishing the Office of Auditor of Public Accounts,<ref name="historyoffice" /> who was to be elected every two years by the legislature.<ref name="johnson" /> The post was abolished in 1865.{{sfn|North Carolina Manual|2011|p=174}} The [[Constitution of North Carolina#Constitution of 1868|North Carolina Constitution of 1868]] created the Office of State Auditor, superseding the auditor of public accounts and abolishing the post of comptroller.<ref>{{cite web | url = https://www.ncpedia.org/controller-office | title = Controller, Office of | last = Williams | first = Wiley J. | date = 2006 | website = NCPedia | publisher = North Carolina Government & Heritage Library | access-date = August 4, 2022}}</ref> The auditor was to "superintend the fiscal affairs of the State; examine and settle accounts of persons indebted to the State; liquidate claims by persons against the State; and to draw warrants on the [[North Carolina State Treasurer|State Treasurer]] for moneys to be paid out of the treasury."<ref name="historyoffice" /> The document also moved the office out of the legislative branch of government and into the executive branch, stipulating that its holder was to be popularly elected every four years.<ref name="johnson" />


The auditor's original duties included writing an annual report on state revenue and spending—including projections for the following [[fiscal year]], maintaining general accounts of the state, recommending improvements to state fiscal management, settling claims against the state and its own claims against persons, certifying treasury balances, and issuing warrants for treasury disbursements.<ref name="johnson" /> In 1872 the auditor was made responsible for compiling local tax lists for [[Sheriffs in the United States|county sheriffs]] to aid in their collection and ascertaining that sheriffs properly collected. The office was relieved of these responsibilities in 1923. In 1921 the General Assembly empowered the auditor to audit and adjust public accounts and tasked them with overseeing all state accounting systems.<ref name="historyoffice" /> In 1955 the assembly transferred the general accounting duties and responsibility for treasury disbursement warrants to the Budget Bureau.<ref name="historyoffice" /><ref name="johnson" /> In 1971 North Carolina adopted [[Constitution of North Carolina#Constitution of 1971|a new constitution]] which altered the office little, though the Executive Organization Act of 1971 created the Department of State Auditor.<ref name="johnson" /> In 1974 the General Assembly authorized the state auditor to conduct [[Operational auditing|operational audits]] of state agencies.<ref name="cannon">{{cite news | last1 = Cannon | first1 = Jesse | last2 = Earnhardt | first2 = Tom | title = An Old Dog's New Tricks: Henry Bridges audits more than numbers | newspaper = N.C. Insight | publisher = N.C. Center for Public Policy Research | pages = 10–11 | volume = 1 | issue = 1 | date = 1978 | url = https://nccppr.org/wp-content/uploads/2017/02/NC_Insight_Jan_1978_Vol_1_No_1-1.pdf}}</ref>
The auditor's original duties included writing an annual report on state revenue and spending—including projections for the following [[fiscal year]], maintaining general accounts of the state, recommending improvements to state fiscal management, settling claims against the state and its own claims against persons, certifying treasury balances, and issuing warrants for treasury disbursements.<ref name="johnson" /> In 1872 the auditor was made responsible for compiling local tax lists for [[Sheriffs in the United States|county sheriffs]] to aid in their collection and ascertaining that sheriffs properly collected. The office was relieved of these responsibilities in 1923. In 1921 the General Assembly empowered the auditor to audit and adjust public accounts and tasked them with overseeing all state accounting systems.<ref name="historyoffice" /> In 1955 the assembly transferred the general accounting duties and responsibility for treasury disbursement warrants to the Budget Bureau.<ref name="historyoffice" /><ref name="johnson" /> In 1971 North Carolina adopted [[Constitution of North Carolina#Constitution of 1971|a new constitution]] which altered the office little, though the Executive Organization Act of 1971 created the Department of State Auditor.<ref name="johnson" /> In 1974 the General Assembly authorized the state auditor to conduct [[Operational auditing|operational audits]] of state agencies.<ref name="cannon">{{cite news | last1 = Cannon | first1 = Jesse | last2 = Earnhardt | first2 = Tom | title = An Old Dog's New Tricks: Henry Bridges audits more than numbers | newspaper = N.C. Insight | publisher = N.C. Center for Public Policy Research | pages = 10–11 | volume = 1 | issue = 1 | date = 1978 | url = https://nccppr.org/wp-content/uploads/2017/02/NC_Insight_Jan_1978_Vol_1_No_1-1.pdf}}</ref> In 2024 the Assembly assigned the auditor the responsibility of appointing the members of the [[North Carolina State Board of Elections]], effective May 2025.<ref>{{cite news| last = Dean| first = Korie| title = Incoming NC auditor Dave Boliek says he didn’t seek new powers over state elections board| newspaper = The News & Observer| date = November 22, 2024| url = https://www.newsobserver.com/news/politics-government/article295853014.html| access-date = January 3, 2025}}</ref><ref>{{cite web| url = https://www.cbs17.com/news/local-news/wake-county-news/north-carolinas-new-state-auditor-and-state-treasurer-sworn-in-wednesday/| title = North Carolina’s new State Auditor and State Treasurer sworn in Wednesday| last = Harley| first = Deana| date = January 1, 2025| website = CBS17| publisher = Nexstar Media Group| access-date = January 3, 2025}}</ref>


[[Ralph Campbell Jr.]], sworn in to the office of state auditor in 1993, was the first black person ever elected to a statewide executive office in North Carolina.<ref>{{cite news | last = Blythe | first = Anne | title = Campbell remembered in memorial service | newspaper = The News & Observer | date = January 15, 2011}} {{ProQuest|840263742}}</ref>{{sfn|North Carolina Manual|2011|p=174}} During his tenure he equipped auditing staff with computers.<ref>{{cite news | title = Ralph Campbell keeps an eye on public institutions | newspaper = Winston-Salem Chronicle | volume = XXII | issue = 51 | page = C4 | date = August 29, 1996 | url = https://newspapers.digitalnc.org/lccn/sn85042324/1996-08-29/ed-1/seq-28/}}</ref> [[Les Merritt]], who assumed office in 2005,<ref>{{cite news | last = Robertson | first = Gary D. | title = Education-economy link stressed as Easley kicks off second term | newspaper = Asheville Citizen-Times | agency = Associated Press | page = A4 | date = January 16, 2005}}</ref> was the first [[Certified Public Accountant]] to serve as state auditor.<ref>{{cite news | last = Bolton | first = Kerra | title = State Auditor Merritt: Job Requires 'Thick Skin, Strong Backbone' | newspaper = Asheville Citizen-Times | page = C4 | date = May 14, 2006}}</ref> [[Beth Wood]], sworn-in on January 10, 2009,<ref>{{cite news | last1 = Bonner | first1 = Lynn | last2 = Niolet | first2 = Benjamin | title = Council of State also sworn in today: These four among those who will help the new governor steer the ship of state | newspaper = The News & Observer | date = January 10, 2009}} {{ProQuest|456309015}}</ref> was the first woman to hold the office.{{sfn|North Carolina Manual|2011|p=174}}
[[Ralph Campbell Jr.]], sworn in to the office of state auditor in 1993, was the first black person ever elected to a statewide executive office in North Carolina.<ref>{{cite news | last = Blythe | first = Anne | title = Campbell remembered in memorial service | newspaper = The News & Observer | date = January 15, 2011}} {{ProQuest|840263742}}</ref>{{sfn|North Carolina Manual|2011|p=174}} During his tenure he equipped auditing staff with computers.<ref>{{cite news | title = Ralph Campbell keeps an eye on public institutions | newspaper = Winston-Salem Chronicle | volume = XXII | issue = 51 | page = C4 | date = August 29, 1996 | url = https://newspapers.digitalnc.org/lccn/sn85042324/1996-08-29/ed-1/seq-28/}}</ref> [[Les Merritt]], who assumed office in 2005,<ref>{{cite news | last = Robertson | first = Gary D. | title = Education-economy link stressed as Easley kicks off second term | newspaper = Asheville Citizen-Times | agency = Associated Press | page = A4 | date = January 16, 2005}}</ref> was the first [[Certified Public Accountant]] to serve as state auditor.<ref>{{cite news | last = Bolton | first = Kerra | title = State Auditor Merritt: Job Requires 'Thick Skin, Strong Backbone' | newspaper = Asheville Citizen-Times | page = C4 | date = May 14, 2006}}</ref> [[Beth Wood]], sworn in 2009,<ref>{{cite news | last1 = Bonner | first1 = Lynn | last2 = Niolet | first2 = Benjamin | title = Council of State also sworn in today: These four among those who will help the new governor steer the ship of state | newspaper = The News & Observer | date = January 10, 2009}} {{ProQuest|456309015}}</ref> was the first woman to hold the office.{{sfn|North Carolina Manual|2011|p=174}} [[Jessica Holmes (politician)|Jessica Holmes]], sworn in in 2023, was the first black woman to hold the office.<ref name= fainmiller>{{cite web| url = https://www.wral.com/story/authentic-and-transparent-new-state-auditor-sworn-in-after-beth-wood-s-guilty-plea-resignation/21197772/| title = 'Authentic and transparent:' New state auditor sworn in after Beth Wood's guilty plea, resignation| last1 = Fain| first1 = Travis| last2 = Miller| first2 = Eric| date = December 16, 2023| website = WRAL-TV| publisher = Capitol Broadcasting Company| access-date = December 16, 2023}}</ref> The incumbent, [[Dave Boliek]], was sworn in on January 1, 2025.<ref name= AP1>{{cite web| url = https://www.wral.com/story/new-north-carolina-governor-josh-stein-sworn-in-as-another-democrat-succeeds-roy-cooper/21790130/| title = North Carolina’s latest Democratic governor is sworn in| author = Associated Press| website = WRAL-TV| publisher = Capitol Broadcasting Company| access-date = January 2, 2025}}</ref>


== Powers, duties, and structure ==
== Powers, duties, and structure ==
[[File:N 53 4705 Revenue Building Salisbury St about 1940 (14865060086).jpg|thumb|The auditor maintains offices in the Revenue Building (pictured) at 2 S Salisbury St. in [[Raleigh, North Carolina|Raleigh]].<ref name="locations" />]]
[[File:Albemarle Building in Raleigh.jpg|thumb|right|The Albemarle Building in [[Raleigh, North Carolina|Raleigh]] houses the offices of the state auditor.]]
The state auditor is a [[state constitutional officer|constitutional officer]].{{sfn|North Carolina Manual|2011|p=172}} Article III, Section 7, of the Constitution of North Carolina stipulates the popular election of the state auditor every four years. The office holder is not subject to term limits. In the event of a vacancy in the office, the [[Governor of North Carolina]] has the authority to appoint a successor until a candidate is elected at the next general election for members of the General Assembly.{{sfn|North Carolina Manual|2011|pp=138, 172}} Per Article III, Section 8 of the constitution, the auditor sits on the [[North Carolina Council of State|Council of State]].{{sfn|North Carolina Manual|2011|p=138}} The auditor is ''ex officio'' a member of the [[North Carolina Local Government Commission|Local Government Commission]],<ref>{{cite web | url = https://www.ncpedia.org/local-government-commission | title = Local Government Commission | last = Stick | first = David | date = 2006 | website = NCPedia | publisher = North Carolina Government & Heritage Library | access-date = April 18, 2022}}</ref> the Capital Facilities Finance Agency, the Debt Affordability Advisory Committee, and several other bodies.{{sfn|North Carolina Manual|2011|p=172}} They are a nonvoting member of the Office of State Budget and Management's Council of Internal Auditing.<ref>{{cite web | url = https://www.osbm.nc.gov/stewardship-services/council-internal-auditing | title = Council of Internal Auditing | publisher = North Carolina Office of State Budget and Management | access-date = August 18, 2022}}</ref><ref>{{cite news | last1 = Kane | first1 = Dan | last2 = Murphy | first2 = Kate | title = UNC police audit indicates problems but details remain hidden | newspaper = The News & Observer | pages = 1A–2A | date = July 14, 2020 | url = https://www.newspapers.com/clip/107817691/the-news-and-observer/}}</ref> They are fifth in [[Gubernatorial lines of succession in the United States#North Carolina|line of succession]] to the governor.<ref>{{cite web | url = https://www.nlga.us/wp-content/uploads/States-Lines-of-Gubernatorial-Succession-2.pdf | title = States' Lines of Succession of Gubernatorial Powers | date = May 2011 | publisher = National Emergency Management Association | access-date = August 5, 2022}}</ref>{{sfn|Orth|Newby|2013|p=115}} As with all Council of State officers, the auditor's salary is fixed by the General Assembly and cannot be reduced during their term of office.{{sfn|Orth|Newby|2013|p=125}} In 2022, the auditor's annual salary was {{US$|146,421}}.<ref>{{cite news | title = What raises are NC teachers, state employees getting in 2022 | newspaper = The News & Observer | date = July 20, 2022 | url = https://www.newsobserver.com/news/politics-government/article263436608.html | access-date = August 4, 2022}}</ref>
The state auditor is a [[state constitutional officer|constitutional officer]].{{sfn|North Carolina Manual|2011|p=172}} Article III, Section 7, of the Constitution of North Carolina stipulates the popular election of the state auditor every four years.{{sfn|North Carolina Manual|2011|p=138}} Unlike most of the 18 other states with an elected auditor, North Carolina does not require candidates for the office to be Certified Public Accountants.<ref>{{cite web| url = https://www.wral.com/story/politician-or-public-servant-state-auditor-candidates-chart-different-paths-for-gop-nomination/21424291/| title = Politician or public servant? State auditor candidates chart different paths for GOP nomination| last = Specht| first = Paul| date = May 10, 2024| website = WRAL-TV| publisher = Capitol Broadcasting Company| access-date = May 12, 2024}}</ref> The office holder is not subject to term limits. In the event of a vacancy in the office, the [[Governor of North Carolina]] has the authority to appoint a successor until a candidate is elected at the next general election for members of the General Assembly. Per Article III, Section 8 of the constitution, the auditor sits on the [[North Carolina Council of State|Council of State]].{{sfn|North Carolina Manual|2011|p=138}} The auditor is ''ex officio'' a member of the [[North Carolina Local Government Commission|Local Government Commission]],<ref>{{cite web | url = https://www.ncpedia.org/local-government-commission | title = Local Government Commission | last = Stick | first = David | date = 2006 | website = NCPedia | publisher = North Carolina Government & Heritage Library | access-date = April 18, 2022}}</ref> the Capital Facilities Finance Agency, the Debt Affordability Advisory Committee, and several other bodies.{{sfn|North Carolina Manual|2011|p=172}} They are a nonvoting member of the Office of State Budget and Management's Council of Internal Auditing.<ref>{{cite web | url = https://www.osbm.nc.gov/stewardship-services/council-internal-auditing | title = Council of Internal Auditing | publisher = North Carolina Office of State Budget and Management | access-date = August 18, 2022}}</ref><ref>{{cite news | last1 = Kane | first1 = Dan | last2 = Murphy | first2 = Kate | title = UNC police audit indicates problems but details remain hidden | newspaper = The News & Observer | pages = 1A–2A | date = July 14, 2020 | url = https://www.newspapers.com/clip/107817691/the-news-and-observer/}}</ref> They are fifth in [[Gubernatorial lines of succession in the United States#North Carolina|line of succession]] to the governor.<ref>{{cite web | url = https://www.nlga.us/wp-content/uploads/States-Lines-of-Gubernatorial-Succession-2.pdf | title = States' Lines of Succession of Gubernatorial Powers | date = May 2011 | publisher = National Emergency Management Association | access-date = August 5, 2022}}</ref>{{sfn|Orth|Newby|2013|p=115}} As with all Council of State officers, the auditor's salary is fixed by the General Assembly and cannot be reduced during their term of office.{{sfn|Orth|Newby|2013|p=125}} In 2022, the auditor's annual salary was {{US$|146,421}}.<ref>{{cite news | title = What raises are NC teachers, state employees getting in 2022 | newspaper = The News & Observer | date = July 20, 2022 | url = https://www.newsobserver.com/news/politics-government/article263436608.html | access-date = August 4, 2022}}</ref>


The state auditor leads the Department of State Auditor. The department is split into a general administration division and an auditing division.<ref name="johnson">{{cite web | url = https://www.ncpedia.org/auditor-state | title = Auditor, State | last = Johnson | first = K. Todd | date = 2006 | website = NCPedia | publisher = North Carolina Government & Heritage Library | access-date = August 4, 2022}}</ref> The former division is led by the state auditor's chief deputy and handles administrative concerns including personnel matters, internal budgeting and procurement, and intra-department coordination.{{sfn|North Carolina Manual|2011|p=172}} The latter division is headed by a deputy state auditor and several audit managers and is responsible for conducting audits.{{sfn|North Carolina Manual|2011|pp=172–173}} As of December 2022, the department has 124 employees retained under the terms of the State Human Resources Act.<ref>{{cite web | url = https://oshr.nc.gov/current-state-employee-statistics | title = Current State Employee Statistics | publisher = North Carolina Office of State Human Resources | access-date = January 30, 2023}}</ref> It maintains offices in [[Wake County, North Carolina|Wake]], [[Pitt County, North Carolina|Pitt]], [[New Hanover County, North Carolina|New Hanover]], [[Forsyth County, North Carolina|Forsyth]], and [[Buncombe County, North Carolina|Buncombe]] counties.<ref name="locations">{{cite web | url = https://www.auditor.nc.gov/about-us/main-and-regional-office-locations | title = Main and Regional Office Locations | publisher = North Carolina Office of the State Auditor | access-date = August 4, 2022}}</ref>
The state auditor leads the Office of the State Auditor. The department is split into a general administration division and an auditing division.<ref name="johnson">{{cite web | url = https://www.ncpedia.org/auditor-state | title = Auditor, State | last = Johnson | first = K. Todd | date = 2006 | website = NCPedia | publisher = North Carolina Government & Heritage Library | access-date = August 4, 2022}}</ref> The former division is led by the state auditor's chief deputy and handles administrative concerns including personnel matters, internal budgeting and procurement, and intra-department coordination.{{sfn|North Carolina Manual|2011|p=172}} The latter division is headed by a deputy state auditor and several audit managers and is responsible for conducting audits.{{sfn|North Carolina Manual|2011|pp=172–173}} As of June 2024, the department has 120 employees.<ref name= hagel>{{cite web| url = https://www.wral.com/story/no-resentment-democratic-ex-auditor-wood-pans-incumbent-holmes-endorses-gop-s-boliek-in-nc-auditor-race/21593192/| title = 'No resentment': Ex-Auditor Wood pans incumbent Holmes, endorses GOP's Boliek in NC auditor race| last = Hagel| first = Jack| date = August 24, 2024| website = WRAL-TV| publisher = Capitol Broadcasting Company| access-date = August 30, 2024}}</ref> The department is headquartered in the Albemarle Building in downtown Raleigh.<ref>{{cite web| url = https://www.wral.com/story/nc-department-of-insurance-may-leave-downtown-raleigh/20980973/| title = NC Department of Insurance may leave downtown Raleigh| last = Fain| first = Travis| date = August 1, 2023| website = WRAL-TV| publisher = Capitol Broadcasting Company| access-date = August 1, 2023}}</ref><ref>{{cite web| url = https://www.wunc.org/politics/2024-01-02/buildings-offices-moving-raleigh-state-government| title = Buildings coming down, offices moving for Raleigh state government overhaul| last = Campbell| first = Colin| date = January 2, 2024| website = WUNC 91.5| publisher = WUNC North Carolina Public Radio| access-date = July 16, 2024}}</ref> It also maintains offices in [[Pitt County, North Carolina|Pitt]], [[New Hanover County, North Carolina|New Hanover]], [[Forsyth County, North Carolina|Forsyth]], and [[Buncombe County, North Carolina|Buncombe]] counties.<ref name="locations">{{cite web | url = https://www.auditor.nc.gov/about-us/main-and-regional-office-locations | title = Main and Regional Office Locations | publisher = North Carolina Office of the State Auditor | access-date = August 4, 2022}}</ref>


Article V, Chapter 147 of the [[Law of North Carolina|North Carolina General Statutes]] grants the state auditor broad authority to examine all documents and financial affairs of all state agencies. The official is also responsible for auditing [[Federal grants in the United States|federal grant programs]] in the state<ref name="aboutoffice" /> and can audit private entities which receive state funds.<ref>{{cite news | last = Moore | first = Trevor | title = Meet the candidates vying to protect taxpayer funds as NC's state auditor | newspaper = The Chronicle | date = October 22, 2020 | url = https://www.dukechronicle.com/article/2020/10/meet-candidates-protect-taxpayer-funds-north-carolina-state-auditor-election | access-date = August 4, 2022}}</ref> The state auditor works with the state controller to compile the state's [[annual comprehensive financial report]]<ref>{{cite web | url = https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives | title = Annual Report and Popular Report Archives | publisher = North Carolina Office of the State Controller | access-date = October 7, 2022}}</ref> and, as required by federal law, issues the [[Single Audit|Statewide Single Audit Report]].{{sfn|North Carolina Manual|2011|p=172}} The auditor's office performs various financial and technological audits and other investigations,<ref name="aboutoffice">{{cite web | url = https://www.auditor.nc.gov/about-us/about-office-state-auditor | title = About the Office of the State Auditor | publisher = North Carolina Office of the State Auditor | access-date = August 4, 2022}}</ref> including performance audits of state agencies, ensuring state agencies' accounting conformity with [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles]], evaluations of the integrity of computer-generated information,{{sfn|North Carolina Manual|2011|p=172}} and inquiries into the misuse of state funds or property.<ref name="johnson" /> The Department of State Auditor maintains a [[tip line]] to collect reports on government malfeasance.{{sfn|North Carolina Manual|2011|pp=172–173}} It can conduct special investigations at the request of the General Assembly or the governor.{{sfn|North Carolina Manual|2011|p=172}} The auditor is empowered to summon people to produce records and answer questions under oath,<ref name="aboutoffice" /> but does not have law enforcement powers and cannot bring criminal charges against individuals.<ref name="cannon" /><ref>{{cite news | last = Doran | first = Will | title = Missing money: Audit accuses NC official of taking $430000 | newspaper = The News & Observer | date = March 17, 2022 | url = https://www.newsobserver.com/news/state/north-carolina/article259493844.html | access-date = August 4, 2022}}</ref> The office does not conduct [[income tax audit|personal tax audits]].<ref name="aboutoffice" /> The auditor can request [[advisory opinion]]s on legal matters from the [[North Carolina Attorney General]].<ref>{{cite web | url = http://www.ncdoj.gov/About-DOJ/Legal-Services/Legal-Opinions.aspx | title = Legal Opinions | publisher = North Carolina Department of Justice | access-date = August 5, 2022 | archive-url = https://web.archive.org/web/20170816145758/http://www.ncdoj.gov/About-DOJ/Legal-Services/Legal-Opinions.aspx | archive-date = August 16, 2017}}</ref>
Article V, Chapter 147 of the [[Law of North Carolina|North Carolina General Statutes]] grants the state auditor broad authority to examine all documents and financial affairs of all state agencies. The official is also responsible for auditing [[Federal grants in the United States|federal grant programs]] in the state<ref name="aboutoffice" /> and can audit private entities which receive state funds.<ref>{{cite news | last = Moore | first = Trevor | title = Meet the candidates vying to protect taxpayer funds as NC's state auditor | newspaper = The Chronicle | date = October 22, 2020 | url = https://www.dukechronicle.com/article/2020/10/meet-candidates-protect-taxpayer-funds-north-carolina-state-auditor-election | access-date = August 4, 2022}}</ref> The state auditor works with the state controller to compile the state's [[annual comprehensive financial report]]<ref>{{cite web | url = https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives | title = Annual Report and Popular Report Archives | publisher = North Carolina Office of the State Controller | access-date = October 7, 2022}}</ref> and, as required by federal law, issues the [[Single Audit|Statewide Single Audit Report]].{{sfn|North Carolina Manual|2011|p=172}} The auditor's office performs various financial and technological audits and other investigations,<ref name="aboutoffice">{{cite web | url = https://www.auditor.nc.gov/about-us/about-office-state-auditor | title = About the Office of the State Auditor | publisher = North Carolina Office of the State Auditor | access-date = August 4, 2022}}</ref> including performance audits of state agencies, ensuring state agencies' accounting conformity with [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles]], evaluations of the integrity of computer-generated information,{{sfn|North Carolina Manual|2011|p=172}} and inquiries into the misuse of state funds or property.<ref name="johnson" /> The Department of State Auditor maintains a [[tip line]] to collect reports on government malfeasance{{sfn|North Carolina Manual|2011|pp=172–173}} and collects hundreds of such tips per year.<ref name= hagel/> It can conduct special investigations at the request of the General Assembly or the governor.{{sfn|North Carolina Manual|2011|p=172}} The auditor is empowered to summon people to produce records and answer questions under oath,<ref name="aboutoffice" /> but does not have law enforcement powers and cannot bring criminal charges against individuals.<ref name="cannon" /><ref>{{cite news | last = Doran | first = Will | title = Missing money: Audit accuses NC official of taking $430000 | newspaper = The News & Observer | date = March 17, 2022 | url = https://www.newsobserver.com/news/state/north-carolina/article259493844.html | access-date = August 4, 2022}}</ref> The office does not conduct [[income tax audit|personal tax audits]].<ref name="aboutoffice" /> The auditor can request [[advisory opinion]]s on legal matters from the [[North Carolina attorney general]].<ref>{{cite web | url = http://www.ncdoj.gov/About-DOJ/Legal-Services/Legal-Opinions.aspx | title = Legal Opinions | publisher = North Carolina Department of Justice | access-date = August 5, 2022 | archive-url = https://web.archive.org/web/20170816145758/http://www.ncdoj.gov/About-DOJ/Legal-Services/Legal-Opinions.aspx | archive-date = August 16, 2017}}</ref>


== List of North Carolina State Auditors ==
== List of North Carolina state auditors ==
{| class="wikitable sortable" style="text-align:center;"
{| class="wikitable sortable" style="text-align:center;"
|+ Auditors of Public Accounts
|+ Auditors of public accounts
!scope="col" data-sort-type="number"|{{abbr|No.|Number}}
!scope="col" data-sort-type="number"|{{abbr|No.|Number}}
!scope="col" colspan="2"|Auditor
!scope="col" colspan="2"|Auditor
Line 63: Line 63:


{| class="wikitable sortable" style="text-align:center;"
{| class="wikitable sortable" style="text-align:center;"
|+ State Auditors of North Carolina
|+ State auditors of North Carolina
!scope="col" data-sort-type="number"|{{abbr|No.|Number}}
!scope="col" data-sort-type="number"|{{abbr|No.|Number}}
!scope="col" colspan="2"|Auditor
!scope="col" colspan="2"|Auditor
Line 185: Line 185:
|data-sort-value="Wood, Beth A."|
|data-sort-value="Wood, Beth A."|
!scope="row"|[[Beth Wood|Beth A. Wood]]
!scope="row"|[[Beth Wood|Beth A. Wood]]
|2009{{spaced ndash}}present
|2009{{spaced ndash}}2023
|{{Party shading/Democratic}}|Democratic
|{{Party shading/Democratic}}|Democratic
|<ref name="historyoffice" />
|<ref name="historyoffice" />
|- style="height:2em;"
|18
|data-sort-value="Holmes, Jessica"|[[File:NCAE attorney Jessica Holmes (brightened).jpg|75px]]
!scope="row"|[[Jessica Holmes (politician)|Jessica Holmes]]
|2023{{spaced ndash}}2025
|{{Party shading/Democratic}}|Democratic
|<ref name="historyoffice" />
|- style="height:2em;"
|19
|data-sort-value="Boliek, Dave"|
!scope="row"|[[Dave Boliek]]
|2025{{spaced ndash}}present
|{{Party shading/Republican}}|Republican
|<ref name= AP1/>
|}
|}


Line 213: Line 227:
* [https://www.ourcampaigns.com/ContainerDetail.html?ContainerID=2463 Auditor of North Carolina] at OurCampaigns.com
* [https://www.ourcampaigns.com/ContainerDetail.html?ContainerID=2463 Auditor of North Carolina] at OurCampaigns.com
* [http://politicalgraveyard.com/geo/NC/ofc/aud.html Auditor of North Carolina] at [[The Political Graveyard]]
* [http://politicalgraveyard.com/geo/NC/ofc/aud.html Auditor of North Carolina] at [[The Political Graveyard]]
* {{worldcat id|id=lccn-n82166837|name=Auditor of North Carolina}}
<!-- EDITORS NOTE: Please follow the [[WP:EL]] guideline where possible and consider discussing on the talk page. Thank you. -->
<!-- EDITORS NOTE: Please follow the [[WP:EL]] guideline where possible and consider discussing on the talk page. Thank you. -->


Line 222: Line 235:
{{Authority control}}
{{Authority control}}


[[Category:State Auditors of North Carolina| ]]<!--please leave the empty space as standard-->
[[Category:North Carolina state auditors| ]]<!--please leave the empty space as standard-->
[[Category:1863 establishments in North Carolina]]
[[Category:1863 establishments in North Carolina]]

Latest revision as of 06:51, 3 January 2025

State Auditor of North Carolina
Incumbent
Dave Boliek
since January 1, 2025 (2025-01-01)
Office of State Auditor
Member of
SeatRaleigh, North Carolina
Term lengthFour years
Not term limited
Constituting instrumentNorth Carolina Constitution of 1868
PrecursorAuditor of Public Accounts
Inaugural holderHenderson Adams
Formation1868
SalaryUS$168,384 annually
Websiteauditor.nc.gov

The state auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Dave Boliek, who became state auditor on January 1, 2025.

Auditors have been employed by North Carolina's government since it was an English colony. The Office of Auditor of Public Accounts was created in 1862. Six years later it was replaced by the Office of State Auditor, filled by a candidate popularly elected every four years and not subject to term limits. The state auditor was responsible for several accounting and fiscal duties for much of the position's existence, though these were assigned elsewhere in the 20th century. The state auditor leads the Department of State Auditor and sits on the North Carolina Council of State.

History of the office

[edit]

The Fundamental Constitutions of Carolina, adopted on March 1, 1669, for the Province of Carolina, provided for twelve auditors to maintain various accounts, but there is no evidence that the offices were ever brought into use. Over the following decades, boards of auditors were appointed by the North Carolina General Assembly and the King of England's comptrollers to attend to matters in various localities as stipulated by the English crown. In 1782 the General Assembly appointed Richard Caswell as the Comptroller of the State of North Carolina, responsible for the maintenance of public accounts. The assembly also established ten boards of auditors for different areas of the state.[1]

In 1862 the General Assembly altered the previous system by establishing the Office of Auditor of Public Accounts,[1] who was to be elected every two years by the legislature.[2] The post was abolished in 1865.[3] The North Carolina Constitution of 1868 created the Office of State Auditor, superseding the auditor of public accounts and abolishing the post of comptroller.[4] The auditor was to "superintend the fiscal affairs of the State; examine and settle accounts of persons indebted to the State; liquidate claims by persons against the State; and to draw warrants on the State Treasurer for moneys to be paid out of the treasury."[1] The document also moved the office out of the legislative branch of government and into the executive branch, stipulating that its holder was to be popularly elected every four years.[2]

The auditor's original duties included writing an annual report on state revenue and spending—including projections for the following fiscal year, maintaining general accounts of the state, recommending improvements to state fiscal management, settling claims against the state and its own claims against persons, certifying treasury balances, and issuing warrants for treasury disbursements.[2] In 1872 the auditor was made responsible for compiling local tax lists for county sheriffs to aid in their collection and ascertaining that sheriffs properly collected. The office was relieved of these responsibilities in 1923. In 1921 the General Assembly empowered the auditor to audit and adjust public accounts and tasked them with overseeing all state accounting systems.[1] In 1955 the assembly transferred the general accounting duties and responsibility for treasury disbursement warrants to the Budget Bureau.[1][2] In 1971 North Carolina adopted a new constitution which altered the office little, though the Executive Organization Act of 1971 created the Department of State Auditor.[2] In 1974 the General Assembly authorized the state auditor to conduct operational audits of state agencies.[5] In 2024 the Assembly assigned the auditor the responsibility of appointing the members of the North Carolina State Board of Elections, effective May 2025.[6][7]

Ralph Campbell Jr., sworn in to the office of state auditor in 1993, was the first black person ever elected to a statewide executive office in North Carolina.[8][3] During his tenure he equipped auditing staff with computers.[9] Les Merritt, who assumed office in 2005,[10] was the first Certified Public Accountant to serve as state auditor.[11] Beth Wood, sworn in 2009,[12] was the first woman to hold the office.[3] Jessica Holmes, sworn in in 2023, was the first black woman to hold the office.[13] The incumbent, Dave Boliek, was sworn in on January 1, 2025.[14]

Powers, duties, and structure

[edit]
The Albemarle Building in Raleigh houses the offices of the state auditor.

The state auditor is a constitutional officer.[15] Article III, Section 7, of the Constitution of North Carolina stipulates the popular election of the state auditor every four years.[16] Unlike most of the 18 other states with an elected auditor, North Carolina does not require candidates for the office to be Certified Public Accountants.[17] The office holder is not subject to term limits. In the event of a vacancy in the office, the Governor of North Carolina has the authority to appoint a successor until a candidate is elected at the next general election for members of the General Assembly. Per Article III, Section 8 of the constitution, the auditor sits on the Council of State.[16] The auditor is ex officio a member of the Local Government Commission,[18] the Capital Facilities Finance Agency, the Debt Affordability Advisory Committee, and several other bodies.[15] They are a nonvoting member of the Office of State Budget and Management's Council of Internal Auditing.[19][20] They are fifth in line of succession to the governor.[21][22] As with all Council of State officers, the auditor's salary is fixed by the General Assembly and cannot be reduced during their term of office.[23] In 2022, the auditor's annual salary was US$146,421.[24]

The state auditor leads the Office of the State Auditor. The department is split into a general administration division and an auditing division.[2] The former division is led by the state auditor's chief deputy and handles administrative concerns including personnel matters, internal budgeting and procurement, and intra-department coordination.[15] The latter division is headed by a deputy state auditor and several audit managers and is responsible for conducting audits.[25] As of June 2024, the department has 120 employees.[26] The department is headquartered in the Albemarle Building in downtown Raleigh.[27][28] It also maintains offices in Pitt, New Hanover, Forsyth, and Buncombe counties.[29]

Article V, Chapter 147 of the North Carolina General Statutes grants the state auditor broad authority to examine all documents and financial affairs of all state agencies. The official is also responsible for auditing federal grant programs in the state[30] and can audit private entities which receive state funds.[31] The state auditor works with the state controller to compile the state's annual comprehensive financial report[32] and, as required by federal law, issues the Statewide Single Audit Report.[15] The auditor's office performs various financial and technological audits and other investigations,[30] including performance audits of state agencies, ensuring state agencies' accounting conformity with Generally Accepted Accounting Principles, evaluations of the integrity of computer-generated information,[15] and inquiries into the misuse of state funds or property.[2] The Department of State Auditor maintains a tip line to collect reports on government malfeasance[25] and collects hundreds of such tips per year.[26] It can conduct special investigations at the request of the General Assembly or the governor.[15] The auditor is empowered to summon people to produce records and answer questions under oath,[30] but does not have law enforcement powers and cannot bring criminal charges against individuals.[5][33] The office does not conduct personal tax audits.[30] The auditor can request advisory opinions on legal matters from the North Carolina attorney general.[34]

List of North Carolina state auditors

[edit]
Auditors of public accounts
No. Auditor Term in office Source
1 Samuel F. Phillips 1862 – 1864 [1]
2 Richard Henry Battle 1864 – 1865 [1]
State auditors of North Carolina
No. Auditor Term in office Party Source
1 Henderson Adams 1868 – 1873 Republican [1]
2 John Reilly 1873 – 1877 Republican [1]
3 Samuel L. Love 1877 – 1881 Democratic [1]
4 William P. Roberts 1881 – 1889 Democratic [1]
5 George W. Sanderlin 1889 – 1893 Democratic [1]
6 Robert M. Furman 1893 – 1897 Democratic [1]
7 Hal W. Ayer 1897 – 1901 Populist [1]
8 Benjamin F. Dixon 1901 – 1910 Democratic [1]
9 Benjamin F. Dixon Jr. 1910 – 1911 Democratic [1]
10 William P. Wood 1911 – 1921 Democratic [1]
11 Baxter Durham 1921 – 1937 Democratic [1]
12 George Ross Pou 1937 – 1947 Democratic [1]
13 Henry L. Bridges 1947 – 1981 Democratic [1]
14 Edward Renfrow 1981 – 1993 Democratic [1]
15 Ralph Campbell Jr. 1993 – 2005 Democratic [1]
16 Leslie W. Merritt Jr. 2005 – 2009 Republican [1]
17 Beth A. Wood 2009 – 2023 Democratic [1]
18 Jessica Holmes 2023 – 2025 Democratic [1]
19 Dave Boliek 2025 – present Republican [14]

References

[edit]
  1. ^ a b c d e f g h i j k l m n o p q r s t u v w x y "History of the Office of State Auditor". North Carolina Office of the State Auditor. Retrieved April 29, 2024.
  2. ^ a b c d e f g Johnson, K. Todd (2006). "Auditor, State". NCPedia. North Carolina Government & Heritage Library. Retrieved August 4, 2022.
  3. ^ a b c North Carolina Manual 2011, p. 174.
  4. ^ Williams, Wiley J. (2006). "Controller, Office of". NCPedia. North Carolina Government & Heritage Library. Retrieved August 4, 2022.
  5. ^ a b Cannon, Jesse; Earnhardt, Tom (1978). "An Old Dog's New Tricks: Henry Bridges audits more than numbers" (PDF). N.C. Insight. Vol. 1, no. 1. N.C. Center for Public Policy Research. pp. 10–11.
  6. ^ Dean, Korie (November 22, 2024). "Incoming NC auditor Dave Boliek says he didn't seek new powers over state elections board". The News & Observer. Retrieved January 3, 2025.
  7. ^ Harley, Deana (January 1, 2025). "North Carolina's new State Auditor and State Treasurer sworn in Wednesday". CBS17. Nexstar Media Group. Retrieved January 3, 2025.
  8. ^ Blythe, Anne (January 15, 2011). "Campbell remembered in memorial service". The News & Observer. ProQuest 840263742
  9. ^ "Ralph Campbell keeps an eye on public institutions". Winston-Salem Chronicle. Vol. XXII, no. 51. August 29, 1996. p. C4.
  10. ^ Robertson, Gary D. (January 16, 2005). "Education-economy link stressed as Easley kicks off second term". Asheville Citizen-Times. Associated Press. p. A4.
  11. ^ Bolton, Kerra (May 14, 2006). "State Auditor Merritt: Job Requires 'Thick Skin, Strong Backbone'". Asheville Citizen-Times. p. C4.
  12. ^ Bonner, Lynn; Niolet, Benjamin (January 10, 2009). "Council of State also sworn in today: These four among those who will help the new governor steer the ship of state". The News & Observer. ProQuest 456309015
  13. ^ Fain, Travis; Miller, Eric (December 16, 2023). "'Authentic and transparent:' New state auditor sworn in after Beth Wood's guilty plea, resignation". WRAL-TV. Capitol Broadcasting Company. Retrieved December 16, 2023.
  14. ^ a b Associated Press. "North Carolina's latest Democratic governor is sworn in". WRAL-TV. Capitol Broadcasting Company. Retrieved January 2, 2025.
  15. ^ a b c d e f North Carolina Manual 2011, p. 172.
  16. ^ a b North Carolina Manual 2011, p. 138.
  17. ^ Specht, Paul (May 10, 2024). "Politician or public servant? State auditor candidates chart different paths for GOP nomination". WRAL-TV. Capitol Broadcasting Company. Retrieved May 12, 2024.
  18. ^ Stick, David (2006). "Local Government Commission". NCPedia. North Carolina Government & Heritage Library. Retrieved April 18, 2022.
  19. ^ "Council of Internal Auditing". North Carolina Office of State Budget and Management. Retrieved August 18, 2022.
  20. ^ Kane, Dan; Murphy, Kate (July 14, 2020). "UNC police audit indicates problems but details remain hidden". The News & Observer. pp. 1A – 2A.
  21. ^ "States' Lines of Succession of Gubernatorial Powers" (PDF). National Emergency Management Association. May 2011. Retrieved August 5, 2022.
  22. ^ Orth & Newby 2013, p. 115.
  23. ^ Orth & Newby 2013, p. 125.
  24. ^ "What raises are NC teachers, state employees getting in 2022". The News & Observer. July 20, 2022. Retrieved August 4, 2022.
  25. ^ a b North Carolina Manual 2011, pp. 172–173.
  26. ^ a b Hagel, Jack (August 24, 2024). "'No resentment': Ex-Auditor Wood pans incumbent Holmes, endorses GOP's Boliek in NC auditor race". WRAL-TV. Capitol Broadcasting Company. Retrieved August 30, 2024.
  27. ^ Fain, Travis (August 1, 2023). "NC Department of Insurance may leave downtown Raleigh". WRAL-TV. Capitol Broadcasting Company. Retrieved August 1, 2023.
  28. ^ Campbell, Colin (January 2, 2024). "Buildings coming down, offices moving for Raleigh state government overhaul". WUNC 91.5. WUNC North Carolina Public Radio. Retrieved July 16, 2024.
  29. ^ "Main and Regional Office Locations". North Carolina Office of the State Auditor. Retrieved August 4, 2022.
  30. ^ a b c d "About the Office of the State Auditor". North Carolina Office of the State Auditor. Retrieved August 4, 2022.
  31. ^ Moore, Trevor (October 22, 2020). "Meet the candidates vying to protect taxpayer funds as NC's state auditor". The Chronicle. Retrieved August 4, 2022.
  32. ^ "Annual Report and Popular Report Archives". North Carolina Office of the State Controller. Retrieved October 7, 2022.
  33. ^ Doran, Will (March 17, 2022). "Missing money: Audit accuses NC official of taking $430000". The News & Observer. Retrieved August 4, 2022.
  34. ^ "Legal Opinions". North Carolina Department of Justice. Archived from the original on August 16, 2017. Retrieved August 5, 2022.

Works cited

[edit]
[edit]
Wikimedia Commons has media related to State Auditors of North Carolina.
General information
Retrieved from "https://en.wikipedia.org/enwiki/w/index.php?title=North_Carolina_State_Auditor&oldid=1267019573"