In its 1991 Session, the North Carolina General Assembly directed the Legislative Services Commission (LSC) to contract for a performance audit of the executive branch of State government (including its departments, agencies and institutions) and of the staff of the legislative branch. Specifically, LSC was charged with undertaking an audit for the purpose of determining the economy, efficiency, and effectiveness of government organizations, programs, activities, and functions, in addition to their compliance with laws and regulations.
The performance audit of the executive branch and the staff of the legislative branch was conducted as a combined effort, and the unified work was performed in two general phases. The first phase involved a short-term (four-month) endeavor, conducted in accordance with Government Auditing Standards for Performance Audits issued by the Comptroller General of the United States. This phase concentrated primarily on the major management systems (i.e., management functions) identified in the governing legislation, and focused on high level, broad-scope business factors and service programs that cross organizational boundaries. As directed by the governing statute, the performance audit of the executive branch included an examination of the efficiency and effectiveness of major management policies, practices and functions across all agencies. Major areas included planning, budgeting and program evaluation; personnel systems operations and management; state purchasing operations and management; information technology and telecommunications systems policy, organization and management; and organizational structures and staffing patterns. The second phase of the performance audit addressed more detailed, program specific audit issues that were identified in the first phase of the project or selected by the oversight committee for inclusion in the scope of work for the second project. The results of the audit were reported to the General Assembly in the 1993 Session and are accessible for viewing via the tab entitled GPAC I Information.
In the 2006 Session the North Carolina General Assembly considered another performance audit an appropriate endeavor. The growth in the State’s economy and changes in State government’s budget expenditures and operations prompted authorization of another performance audit. Per S.L. 2006 - 248, Section 46 (The Studies Act of 2006), the North Carolina General Assembly delegated responsibility for conducting a second audit to the Government Performance Audit Committee. The enabling legislation is available for viewing via the tab entitled Authorizing Legislation.
As in 1991, the goals of this audit are to evaluate the efficiency and effectiveness of State government and to identify specific ways to make improvements. To ascertain the current interest and expertise of the audit community to conduct another performance audit of this magnitude, the North Carolina General Assembly issued a Request for Information (RFI) in October 2006. The RFI and responses are available for viewing on this website via the tab entitled Request for Information. In December 2006 the Committee engaged Turcotte Public Administration Consulting and Training, LLC (TPACT) to organize and direct the initial phase of the audit. The approach of the audit is to proceed with two (2) phases: the first to assess central management issues in the areas of Internal Auditing, Personnel, State Construction, IT, State Property, and Capital Planning; and the second, to focus on programmatic areas of State government operations. The evaluative process will involve the issuance of a series of Request for Proposals (RFP) that may be viewed, after they are posted, via the tab entitled Request for Proposals.
In addition to information related to the Authorizing Legislation, RFI and responses, GPAC I Information, and the RFPs issued for the second GPAC initiative, this website also provides tabs for viewing Committee Membership and Project Updates on the progress of the audit whose results shall be reported on or before February 1, 2008.