North Carolina Administrative Code
Title 19A - TRANSPORTATION
Chapter 05 - ADMINISTRATION
Subchapter B - FISCAL
Section .0200 - AUDITS OF CONTRACTING PARTIES
Section 05B .0204 - DESK OR FIELD AUDIT
Universal Citation: 19A NC Admin Code 05B .0204
Current through Register Vol. 39, No. 6, September 16, 2024
The determination as to whether an audit will be a "desk" audit or a "field" audit will be at the discretion of the auditor. The auditor's decision will be based on the complexity of the contract or agreement, prior experience with the firm, agency or recipient and the amount of information concerning the contracting firm that is available in the external audit branch's audit file.
Authority
G.S.
143B-10(j);
143-2;
Eff. July 1,
1978;
Amended Eff. December 1, 1993;
Pursuant to
G.S.
150B-21.3A, rule is necessary without
substantive public interest Eff. October 24,
2015.
Disclaimer: These regulations may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
