19A N.C. Admin. Code 5B.0204

Current through Register Vol. 39, No. 9, November 1, 2024

Section 05B .0204 - DESK OR FIELD AUDIT

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.

19A N.C. Admin. Code 05B .0204

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.

Authority G.S. 143B-10(j); 143-2;
Eff. July 1, 1978;
Amended Eff. December 1, 1993.