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NORTH CAROLINA STATUTES AND CODES

§ 143B-426.39B. Compliance review work papers not public records.

§ 143B‑426.39B.  Compliance review work papersnot public records.

Work papers and other supportive material created as a result of acompliance review conducted under G.S. 143B‑426.39(1) are not publicrecords under Chapter 132 of the General Statutes. The State Controller shallmake all work papers and other supportive materials available to the StateAuditor. The State Controller may, unless otherwise prohibited by law, makework papers available for inspection by duly authorized representatives of theState and federal governments in connection with matters officially beforethem. Any report resulting from a compliance review is a public record underChapter 132 of the General Statutes. (2005‑65, s.2.)

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