§147‑64.3. Legislative and management control system.
It is the intent of thisArticle that the State Auditor shall perform or coordinate all audit functionsfor State government. As appropriate, all State agencies are encouraged toestablish, maintain, and use effective systems of management control. Theadequacy of these control systems will be reviewed by the Auditor. The Auditormay, at his discretion, use such reviews to limit his audit activity or tosuggest guidelines, make recommendations, and provide assistance wherenecessary within the resources available. (1983, c. 913, s. 2.)