Rep. Balkcom files bill in North Carolina House to revise local government audit procedures

A new bill filed by State Rep. Jennifer Balkcom seeks to revise the selection process for auditors and strengthen financial compliance support for local governments, according to the North Carolina State House.

The bill, filed as HB 593 on March 31 during the 2025 regular session, was formally listed with the short title: ‘Local Government Audits.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill modifies the procedures for selecting accountants to conduct annual audits for local governments, public authorities, and local school administrative units in North Carolina. It mandates that auditors must be certified by the State Auditor and prohibits local boards from selecting auditors not certified for such tasks. Auditors are to be chosen via sealed bids based on cost, expertise, and timeframe, and not on identity. Additionally, the bill appropriates $3.52 million for the fiscal year 2025-26 to the State Auditor to employ more finance professionals, aimed at helping small local governments comply with financial requirements. This act is effective July 1, 2025, for audits conducted thereafter.

Of the four sponsors of this bill, Balkcom proposed the most bills (24) during the 2025 regular session.

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Balkcom graduated from Blue Ridge Community College in 2016 with an AA.

Balkcom, a Republican, was elected to the North Carolina State House in 2023 to represent the state’s 117th House district, replacing previous state representative Timothy Moffitt.