Work papers and other supportive material created as a result of a compliance review conducted under N.C. Gen. Stat. § 143B-426.39(1) are not public records under Chapter 132 of the N.C. Gen. Stat.. The State Controller shall make all work papers and other supportive materials available to the State Auditor. The State Controller may, unless otherwise prohibited by law, make work papers available for inspection by duly authorized representatives of the State and federal governments in connection with matters officially before them. Any report resulting from a compliance review is a public record under Chapter 132 of the N.C. Gen. Stat.. (2005-65, s. 2.)

Terms Used In North Carolina General Statutes 143B-426.39B

  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
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