Clarify Powers of State Auditor.

Removed language that would have required the State Auditor to remain in a specific post position as of June 30, 2025, which appears to have been a temporary amendment condition.

Added explicit exemption for the Office of the State Auditor from certain IT procurement requirements, allowing the Auditor to procure IT services under different rules than other state agencies.

Modified definitions of 'State agency' and 'Federal agency' to clarify which entities fall under state oversight and receive state or federal funds.

Added specific procedures for how the State Auditor must handle referrals of improper governmental activity allegations to appropriate enforcement agencies.

Modified the State Auditor's authority to access and examine state agency records, including databases and digital records, for audit and fraud detection purposes.

Removed language that would have excluded the State Auditor from IT procurement programs if the employee remained in their position after June 30, 2025.

Added explicit language exempting the Office of the State Auditor from certain IT procurement requirements and allowing it to procure IT services under G.S. 147-64.7(b)(1).

Modified the State Auditor's authority to investigate improper governmental activities, clarifying referral procedures for criminal misconduct, ethics violations, and election law violations.

Added specific definitions for 'Federal agency' and 'State agency' to clarify which entities fall under the State Auditor's jurisdiction.

The Office of the State Auditor is now explicitly exempted from certain IT procurement requirements under G.S. 143B-1350, allowing it to procure IT services independently under G.S. 147-64.7(b)(1).

Added language clarifying that the State CIO may cancel or suspend agency IT procurement that occurs without State CIO approval, with the State Auditor exempt from this requirement.

Corrected text errors and formatting throughout the bill, including fixing grammatical issues in statutory language and aligning section numbers and formatting with the ratified version.

Added language to the short title indicating the Department of Revenue's authority to collect debts owed to state agencies through levy, sale, attachment, and garnishment.

Corrected grammatical errors and awkward phrasing in multiple sections, including changing 'This Article shall does not apply' to 'This Article shall not apply' and 'Notwithstanding Except as otherwise provided' to 'Notwithstanding Except as otherwise provided by subsection (l) of this section, notwithstanding any other provision of law'.

Removed redundant text in Section 3 regarding State CIO procurement responsibilities and streamlined the language for better readability.

Bill version number updated from Edition 3 to Edition 4 with revised committee substitute dates (4/8/25 to 4/29/25) and engrossed date (5/6/25)

Header information updated to reflect Fourth Edition status with new engrossed date of 5/6/25

Version identifier changed from H549-v-3 to H549-v-4 in the document footer

Added a new definition for 'publicly funded entity' covering any individual, private corporation, institution, association, board, or organization that receives, disburses, or handles state or federal funds.

Expanded the Auditor's investigation authority in G.S. 147-64.6B(b) to include 'publicly funded entities' alongside state agencies and employees.

Added new access provisions in G.S. 147-64.7(2) granting the Auditor authority to examine records of individuals and private corporations conducting audits under G.S. 147-64.6(c)(25).

Header metadata was updated to reflect Committee Substitute Favorable status dated 4/8/25, with sponsor and referral information removed from the visible text.