North Carolina General Statutes 147-64.9. Rules
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The Auditor shall make and enforce only those rules that the Auditor determines are reasonably necessary for the operation of the Auditor’s office. The Auditor shall install an adequate accounting system for the office and shall keep or cause to be kept a complete, accurate, and adequate record of all fiscal transactions of the office. (1983, c. 913, s. 2; 2019-19, s. 5.)