Internal audit work papers are confidential except as otherwise provided in this section or upon subpoena issued by a duly authorized court. A published internal audit report is a public record as defined in G.S. 132-1 to the extent it does not include information which is confidential under State or federal law or would compromise the security of a State agency. An internal auditor shall maintain for 10 years a complete file of all audit reports and reports of other examinations, investigations, surveys, and reviews conducted under the internal auditor's authority. Audit work papers and other evidence and related supportive material directly pertaining to the work of the internal auditor's office shall be retained in accordance with Chapter 132 of the General Statutes. Unless otherwise prohibited by law and to promote intergovernmental cooperation and avoid unnecessary duplication of audit effort, audit work papers related to released audit reports shall be made available for inspection by duly authorized representatives of the State and the federal government in connection with some matter officially before them. (2013-406, s. 1.)
(a) This section shall apply to any person:
(1) Exercising a public trust.
(2) Holding a public office.
(3) Who is a guardian, administrator, executor, trustee, or any receiver, or any other
fiduciary, including, but not limited to, a settlement agent, as defined in G.S. 45A-3.
(4) Who is an officer or agent of a corporation, or any agent, consignee, clerk, bailee
or servant, except persons under the age of 16 years, of any person.
(b) Any person who shall:
(1) Embezzle or fraudulently or knowingly and willfully misapply or convert to his
own use, or
(2) Take, make away with or secrete, with intent to embezzle or fraudulently or knowingly
and willfully misapply or convert to his own use, any money, goods or other chattels,
bank note, check or order for the payment of money issued by or drawn on any bank
or other corporation, or any treasury warrant, treasury note, bond or obligation for
the payment of money issued by the United States or by any state, or any other valuable
security whatsoever that (i) belongs to any other person or corporation, unincorporated
association or organization or (ii) are closing funds as defined in G.S. 45A-3, which
shall have come into his possession or under his care, shall be guilty of a felony.
(c) If the value of the property described in subsection (b) of this section is one
hundred thousand dollars ($100,000) or more, the person is guilty of a Class C felony.
If the value of the property is less than one hundred thousand dollars ($100,000),
the person is guilty of a Class H felony. (21 Hen. VII, c. 7; 1871-2, c. 145, s. 2;
Code, s. 1014; 1889, c. 226; 1891, c. 188; 1897, c. 31; Rev., s. 3406; 1919, c. 97,
s. 25; C.S., s. 4268; 1931, c. 158; 1939, c. 1; 1941, c. 31; 1967, c. 819; 1979, c.
760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443,
s. 19.25(d); 2009-348, s. 1; 2009-570, s. 31.)
(a) If any person shall knowingly and designedly by means of any kind of false pretense
whatsoever, whether the false pretense is of the past or subsisting fact or of a future
fulfillment or event, obtain or attempt to obtain from any person within this State
any money, goods, property, services, chose in action, or another thing of value with
intent to cheat or defraud any person of such money, goods, property, services, chose
in action or another thing of value, such person shall be guilty of a felony: Provided,
that if, on the trial of anyone indicted for such crime, it shall be proved that he
obtained the property in such manner as to amount to larceny or embezzlement, the
jury shall have submitted to them such other felony proved; and no person tried for
such felony shall be liable to be afterwards prosecuted for larceny or embezzlement
upon the same facts: Provided, further, that it shall be sufficient in any indictment
for obtaining or attempting to obtain any such money, goods, property, services, chose
in action, or other thing of value by false pretenses to allege that the party accused
did the act with intent to defraud, without alleging an intent to defraud any particular
person, and without alleging any ownership of the money, goods, property, services,
chose in action or another thing of value; and upon the trial of any such indictment,
it shall not be necessary to prove either an intent to defraud any particular person
or that the person to whom the false pretense was made was the person defrauded, but
it shall be sufficient to allege and prove that the party accused made the false pretense
charged with an intent to defraud. If the value of the money, goods, property, services,
chose in action, or another thing of value is one hundred thousand dollars ($100,000)
or more, a violation of this section is a Class C felony. If the value of the money,
goods, property, services, chose in action, or another thing of value is less than
one hundred thousand dollars ($100,000), a violation of this section is a Class H
felony.
(b) Evidence of nonfulfillment of a contract obligation standing alone shall not establish
the essential element of intent to defraud.
(c) For purposes of this section, "person" means a person, association, consortium,
corporation, body politic, partnership, or another group, entity, or organization.
(33 Hen. VIII, c. 1, ss. 1, 2; 30 Geo. II, c. 24, s. 1; 1811, c. 814, s. 2, P.R.;
R.C., c. 34, s. 67; Code, s. 1025; Rev., s. 3432; C.S., s. 4277; 1975, c. 783; 1979,
c. 760, s. 5; 1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1997-443,
s. 19.25(l).)
Any person employed by the State of North Carolina, its agencies or institutions,
who receives any information or evidence of an attempted arson, or arson, damage of,
theft from, or theft of, or embezzlement from, or embezzlement of, or misuse of, any
state-owned personal property, buildings or other real property, shall as soon as
possible, but not later than three days from receipt of the information or evidence,
report such information or evidence to his immediate supervisor, who shall in turn
report such information or evidence to the head of the respective department, agency,
or institution. The head of any department, agency, or institution receiving such
information or evidence shall, within a reasonable time but no later than 10 days
from receipt thereof, report such information, excluding damage or loss resulting
from motor vehicle accidents or unintentional loss of property, in writing to the
Director of the State Bureau of Investigation.
Upon receipt of notification and information as provided for in this section, the
State Bureau of Investigation shall, if appropriate, conduct an investigation.
The employees of all State departments, agencies and institutions are hereby required
to cooperate with the State Bureau of Investigation, its officers, and agents, as
far as may be possible, in aid of such investigation.
If such investigation reveals a possible violation of the criminal laws, the results
thereof shall be reported by the State Bureau of Investigation to the district attorney
of any district if the same concerns persons or offenses in his district. (1977, c.
763; 2003-214, s. 1(1); 2011-145, s. 19.1(q1); 2011-391, s. 43(g); 2014-100, s. 17.1(j);
2014-115, s. 45(a).)