Enacts new Article 2E, Accountability for Taxpayer Investment Act, to GS Chapter 143 to require uniform, program-level accountability information in state government. Article 2E applies to any state agency in the executive branch and to any non-state entity that receives state funds. Sets out definitions for the Article, including the term non-state entity, defining it as any of the following non-state agencies discretely presented as a component unit in the State Comprehensive Annual Financial Report by the Governmental Accounting Standards Board: an individual, firm, partnership, association, corporation, or any other organization or group acting as a unit.

Creates the Taxpayer Investment Accountability Board (Board), with five specified members. Details meeting requirements, administration criteria, and Board responsibilities, including the design and establishment of a framework by which each state agency or each non-state entity receiving state funds can implement and maintain a system that provides uniform, program-level accountability information. Lists further items of information that the framework should be able to make available to the public, including performance measures for each program, revenues by source, expenditures by purchasing category, and a list of all employees. Requires the Board to finalize the framework and associated standards and procedures no later than March 1, 2016.

Establishes procedures for a state agency or non-state entity to provide comment on the proposed initial framework design and implementing standards, policies, and procedures. Includes notice requirements for the Board and at least a 30-day window after notice for comment. Requires an annual report by January 1 of each year setting out the standards, policies, and procedures to be used in providing and maintaining the information required by the Article.

Directs each state agency and each non-state entity receiving state funds to establish, implement, and maintain a system to provide uniform, program-level accountability information that accurately conveys the mission, responsibilities, and activities of the state agency or entity and any other information required by the Board. Requires the system to comply with Board guidelines, be updated on a timely basis, and be accessible to NC citizens. 

Requires each agency or non-state entity to file annual certificates of compliance no later than July 1 of each year. Requires internal auditors in applicable state agencies to conduct annual compliance audits and submit audit reports to the State Auditor and State Controller by April 1 of each year. Authorizes the State Auditor to verify compliance on an annual basis.

Directs the Office of State Human Resources to adopt rules for the organization charts and manager-to-employee ratios and to provide templates and technical assistance. Also directs the Office of State Budget and Management and the Office of Information Technology to provide technical assistance and software as required.

Permits any taxpayer to institute a suit in superior court requesting a judgment that the state agency or non-state entity failed to comply with Article 2E, and grants specific performance. Sets forth additional provisions related to actions for noncompliance.

Makes a conforming change to GS 150B-1(c), exempting the Board from the Administrative Procedure Act.

Directs each state agency or non-state entity subject to proposed Article 2E to bring its current information system into compliance and to use existing resources to do so.

Provides that this act is effective for the Department of Health and Human Services and the Department of Public Instruction on January 1, 2017. All other agencies or non-state entities are subject to the act on January 1, 2018. 

Enacts new GS 120-36.19 requiring the Program Evaluation Division (PED) to establish the web-based NC Accountability Report (Report) to profile state departments and programs within each department. Requires that the profile include (1) why the program or department exists, how it is funded, and what issues exist and (2) reference to relevant information. The profile will also include a rating based on specified criteria that examine program purpose and design.

Makes a conforming change to GS 120-36.12.

Requires the PED to complete the initial Report no later than July 1, 2018, as well as establish a schedule for ongoing review and update of the Report. Requires the Governor to include in the Governor's Recommended Budget for the 2019-20 biennium the accountability rating established by the PED for each program and certain lists as specified.