§ 147-64.2. Legislative policy and intent.
§147‑64.2. Legislative policy and intent.
The General Assembly isultimately responsible for authorizing the expenditure of public moneys,designating the sources from which moneys may be collected, and shaping theadministrative structure to perform the work of government throughout theState, and is held finally accountable for how the funds are spent and what isaccomplished with them. The legislature should, therefore, provide the basicdirection for audits of State agencies.
In the interest of reducingaudit overlap and expense at all levels of government, the General Assembly andthe Auditor should promote, to the extent possible, coordinated nonduplicatingaudits of public programs and activities of all governmental levels throughoutthe State.
It is the intent of thisArticle that all State agencies, and entities supported, partially or entirely,by public funds be subject to audit under the policy guidance of the Auditor.Such audits shall be made to assist in furnishing the General Assembly, the Governor,the executive departments and agencies of the State, the governing bodies andexecutive departments of the political subdivisions of the State, and thepublic in general with an independent evaluation of public program performance.(1983, c. 913, s. 2.)