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North Carolina State Auditor
The State Auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Beth Wood, who became state auditor on January 10, 2009. Auditors have been employed by North Carolina's government since it was an English colony. The Office of Auditor of Public Accounts was created in 1862. Six years later it was replaced by the Office of State Auditor, filled by a candidate popularly elected every four years and not subject to term limits. The state auditor was responsible for several accounting and fiscal duties for much of the pos ...
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Beth Wood
Beth A. Wood (born April 22, 1954) is an American politician and accountant serving as the Auditor of North Carolina since 2009. A Democrat, she is the first woman to hold the office. Born in New Bern, she initially worked as a dental hygienist before getting a degree in accounting in 1984. In the mid-1990s Wood took a job in the Office of the North Carolina State Treasurer, where she was responsible for approving audits of local governments. She later took a job in the office of the Auditor of North Carolina, and was promoted to head of the training division. Wood successfully challenged incumbent State Auditor Les Merritt in the 2008 election and was sworn-in the following January. She was re-elected in 2012, 2016, and 2020. After being indicted on a misdemeanor charge of misusing a state-issued vehicle, Wood announced that she would resign as state auditor, effective December 15, 2023. Early life Beth A. Wood was born on April 22, 1954, to Darrel Wood and Betty Wood in New B ...
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Fiscal Year
A fiscal year (or financial year, or sometimes budget year) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally not the reporting period to align with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes, such as income tax. Many annual government fees—such as council tax and license fees, are also levied on a fiscal year basis, but others are charged on an anniversary basis. Some companies, such as Cisco Systems, end their fiscal year on the same day of the week each year: the day ...
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Buncombe County, North Carolina
Buncombe County is a county located in the U.S. state of North Carolina. It is classified within Western North Carolina. The 2020 census reported the population was 269,452. Its county seat is Asheville. Buncombe County is part of the Asheville, NC Metropolitan Statistical Area. History In December, 1792 and April 1793, John Dillard was a Commissioner in a local political dispute of determining where the county seat of Buncombe County should be located. It was provided in an act creating Buncombe County that a committee of five persons be appointed for the selection of the site. A dispute arose between two factions of Buncombe County residents on opposite sides of the Swannanoa River, one faction pressing for the county seat to be north of Swannanoa, which is now the center of Asheville, and the other faction demanding it to be at a place south of Swannanoa River which later became known as the "Steam Saw Mill Place" and which is now the southern part of the City of Asheville. ...
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Forsyth County, North Carolina
Forsyth County is located in the northwest Piedmont of the U.S. state of North Carolina. As of the 2020 census, the population was 382,590, making it the fourth-most populous county in North Carolina. Its county seat is Winston-Salem. Forsyth County is part of the Winston-Salem, NC, Metropolitan Statistical Area, which is also included in the Greensboro-Winston-Salem- High Point, NC, Combined Statistical Area. Portions of Forsyth County are in the Yadkin Valley wine region. History The county was formed in 1849 from Stokes County. It was named for Colonel Benjamin Forsyth, who was killed in the War of 1812. Geography According to the U.S. Census Bureau, the county is in the outer Appalachian Mountains, and has a total area of , of which is land and (1.1%) is water. The northeast section of Forsyth County, including Belews Creek and parts of Rural Hall, Walkertown, and Kernersville, is drained by tributaries of the Dan River. A small portion of Kernersville is in the Cap ...
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New Hanover County, North Carolina
New Hanover County is one of 100 List of counties in North Carolina, counties located in the U.S. state of North Carolina. As of the 2020 United States census, 2020 census, the population was 225,702. Though the second-smallest NC county in land area, it is one of the most populous, as its county seat, Wilmington, North Carolina, Wilmington, is one of the state's largest cities. The county was created in 1729 as New Hanover Precinct and gained county status in 1739. New Hanover County is included in the Wilmington, NC Wilmington metropolitan area, Metropolitan Statistical Area, which also includes neighboring Pender County, North Carolina, Pender County. History Located in the Low Country or Tidewater of North Carolina, the county was formed in 1729 as New Hanover Precinct of Bath County, North Carolina, Bath County, from Craven County, North Carolina, Craven Precinct. It was named for the House of Hanover, a German royal family then ruling Great Britain. In 1734 parts of New Han ...
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Pitt County, North Carolina
Pitt County is a county located in the inner banks (northeastern part) of the U.S. state of North Carolina. As of the 2020 census, the population was 170,243, making it the fourteenth-most populous county in North Carolina. Its county seat is Greenville. Pitt County comprises the Greenville, NC Metropolitan Statistical Area. As one of the fastest-growing centers in the state, the county has seen a population boom since 1990. History The county was formed in 1760 from Beaufort County, though the legislative act that created it did not become effective until January 1, 1761. It was named for William Pitt the Elder, who was then Secretary of State for the Southern Department and Leader of the House of Commons. William Pitt was an English statesman and orator, born in London, England. He studied at Oxford University and in 1731 joined the army. Pitt led the young "Patriot" Whigs and in 1756 became secretary of state, where he was a pro-freedom speaker in British Colonial governm ...
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Wake County, North Carolina
Wake County is located in the U.S. state of North Carolina. In the 2020 census, its population was 1,129,410, making it North Carolina's most-populous county. From July 2005 to July 2006, Wake County was the 9th-fastest growing county in the United States, with the town of Cary and the city of Raleigh being the 8th- and 15th-fastest growing cities, respectively. Its county seat is Raleigh, which is also the state capital. Eleven other municipalities are in Wake County, the largest of which is Cary, the third-largest city of the Research Triangle region and the seventh-largest municipality in North Carolina. It is governed by the Wake County Board of Commissioners, coterminous with the Wake County Public School System school district, with law enforcement provided by the Wake County Sheriff's Department. It is also part of the wider Triangle J Council of Governments, which governs regional planning. History Early history Prior to English colonization, present-day Wake Count ...
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Gubernatorial Lines Of Succession In The United States
The following is the planned order of succession for the governorships of the 50 U.S. states, Washington, D.C. and the 5 organized territories of the United States, according to the constitutions (and supplemental laws, if any) of each. Some states make a distinction whether the succeeding individual is acting as governor or becomes governor. From 1980 to 1999, there were 13 successions of governorships. From 2000 to 2019 this number increased to 29. The only instance since at least 1980 in which the second in line reached a state governorship was on January 8, 2002 when New Jersey Attorney General John Farmer Jr. acted as governor for 90 minutes between Donald DiFrancesco and John O. Bennett's terms in that capacity as president of the Senate following governor Christine Todd Whitman's resignation. In 2019, Secretary of Justice of Puerto Rico Wanda Vázquez Garced became governor when both the governor and secretary of state resigned in Telegramgate. From 1945 to 2016, 39 of th ...
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Governor Of North Carolina
The governor of North Carolina is the head of government of the U.S. state of North Carolina. The governor directs the executive branch of the government and is the commander in chief of the military forces of the state. The current governor, Democrat Roy Cooper took office on January 1, 2017, and had a public swearing-in ceremony on January 7, 2017. History of the office Originally, under the North Carolina Constitution of 1776, the office was very weak, and was elected by the legislature ( North Carolina General Assembly) for a one-year term. Edward B. Dudley became the first North Carolina Governor elected by the people on December 31, 1836. Governors served two-year terms from 1836 until a new constitution was adopted in 1868; since then, all governors are elected for four-year terms. Under the 1868 constitution, the governor's executive power was derived from the following provision: "The executive department shall consist of a governor, in whom shall be invested the ...
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N 53 4705 Revenue Building Salisbury St About 1940 (14865060086)
N, or n, is the fourteenth letter in the Latin alphabet, used in the modern English alphabet, the alphabets of other western European languages and others worldwide. Its name in English is ''en'' (pronounced ), plural ''ens''. History One of the most common hieroglyphs, snake, was used in Egyptian writing to stand for a sound like the English , because the Egyptian word for "snake" was ''djet''. It is speculated by many that Semitic people working in Egypt adapted hieroglyphics to create the first alphabet, and that they used the same snake symbol to represent N, because their word for "snake" may have begun with that sound. However, the name for the letter in the Phoenician, Hebrew, Aramaic and Arabic alphabets is ''nun'', which means "fish" in some of these languages. The sound value of the letter was —as in Greek, Etruscan, Latin and modern languages. Use in writing systems represents a dental or alveolar nasal in virtually all languages that use the Latin alp ...
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Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ...
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Les Merritt
Leslie Merritt Jr. (born November 19, 1951) is an American accountant and politician. A Republican, he served as the State Auditor of North Carolina from January 15, 2005 to January 10, 2009. Merrit was born in Sampson County. After graduating from college and marrying he moved to Zebulon and ran an accounting firm. He served on the Wake County Board of Commissioners from 1994 to 1998. He ran for the office of State Auditor of North Carolina in 2000 and lost, but was elected four years later. He lost a reelection bid four years later. Early life Leslie Merritt was born on November 19, 1951 in Sampson County, North Carolina, United States. He graduated from Union High School in 1970 and earned a Bachelor of Science in economics and accounting at North Carolina State University. He married and had two children. Following his marriage and the completion of his college degree, he and his wife moved to Zebulon. In 1984 he became owner of an accounting firm, Merritt, Petway, Mill ...
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