North Carolina General Statutes 147-64.6J. Annual performance audit of the Department of Transportation
(a) Beginning the 2019-2020 fiscal year, the Office of the State Auditor shall conduct a performance audit of the Department of Transportation every year. The performance audit shall include an examination of the following:
(1) Budget adherence by department, division, and highway division.
Terms Used In North Carolina General Statutes 147-64.6J
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- Oversight: Committee review of the activities of a Federal agency or program.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
(2) Timeliness of federal reimbursement requests and timeliness of the Department’s responses to any federal requests for additional information or action.
(3) Department controls and oversight of divisions and highway divisions as to cash management, project coordination and delivery, and budget adherence.
(4) Efficacy of communication and coordination within the Department.
(5) Efficacy of cash management by the Department.
(6) Other items the State Auditor deems relevant to study, including implementation of the provisions of this act.
(b) The State Auditor shall submit a report of the performance audit to the Joint Legislative Commission on Governmental Operations, Joint Legislative Transportation Oversight Committee, and the Fiscal Research Division. The Department of Transportation shall give the State Auditor full access to all employees and data necessary to complete the audit and the report. The State Auditor shall submit the annual report required by this subsection by the fifteenth day of January beginning in 2021. (2020-91, s. 5.9.)