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RECEIVED <br /> <br /> $O!L 8: <br /> State of North,Carolina <br />[.~c~ H. mOR~'BmG Departmenl of Jusllco <br />~Yo~c P.O. BOX 629 <br /> ~LEIGH <br /> 27~2-0629 <br /> <br /> 20 June 1988 <br /> <br /> MEMORANDUM <br /> <br /> TO: Charles Bullock <br /> FROM: Dan Oakley ~ <br /> <br /> REt Soil and Water District Audits <br /> <br /> You have asked for guidance from this office as to <br /> whether soil and water conservation districts are required <br /> to comply with G.S. 159-34, governing annual audits of <br /> "[e]ach unit of local gouern~en% and public authority." <br /> That requirement is contained in the Local Government and <br /> Fiscal Control Act, G.S. 159-7, et seq., which is adminis- <br /> tered by the Local Government Con~ml"~ssio'n. <br /> <br /> A soil and water conservation district is defined in <br /> G.S. 139-3($) as "...a governmental subdivision of this <br /> State, and a public body corporate and politic .... " The <br /> audit requirements of G.S. 159-34 are applicable to a public <br /> authority, which is defined in-G.S. 159-7[b) (10) to include <br /> <br /> ...a local governmental' authority, board, commission, <br /> council, or agency that (i) is not a municipal corpo- <br /> ration, (ii) is not subject to the Executive Budget <br /> Act, and (iii) operates on an area, regional, or <br /> multi-unit basis, and the budgeting and aooounting <br /> systems of which are not fully a part of the budgeting <br /> and accounting systems of a unit of local government. <br /> <br /> -3- <br /> <br /> <br />