GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2007

 

 

SESSION LAW 2007-217

HOUSE BILL 635

 

 

AN ACT authorizing the randolph county board of commissioners to obtain certified audits of volunteer fire departments, Nonprofit corporations, and volunteer organizations that receive ad valorem taxes.

 

The General Assembly of North Carolina enacts:

 

SECTION 1.  The county board of commissioners may, by resolution, order a certified audit of any volunteer fire department, nonprofit corporation, or volunteer organization in the county that receives ad valorem taxes. As used in this section, the term "certified audit" means an audit in which a certified public accountant expresses his or her professional opinion that the accompanying statements fairly present the financial position of the volunteer fire department, nonprofit corporation, or volunteer organization in conformity with generally accepted accounting principles.

SECTION 2.  This act applies to Randolph County only.

SECTION 3.  This act is effective when it becomes law.

In the General Assembly read three times and ratified this the 12th day of July, 2007.

 

 

                                                                    s/ Charlie S. Dannelly

                                                                         Deputy President Pro Tempore of the Senate

 

 

                                                                    s/ Joe Hackney

                                                                         Speaker of the House of Representatives