Adds GS 143B-28.2, which requires the University of North Carolina and each principal department under GS Chapters 143A and 143B to report monthly to the Department of Administration (Department) an itemized list of all expenditures with a cost of $1.00 or more for the purchase of tangible personal property, real property, and services; and to provide the total expenditures for the month. Requires the Department to publish the report on its website in an accessible form to the public within 10 days of receipt.

Amends GS 7A-343 by adding a duty to the Director of the Administrative Office of the Courts to require state courts to collate and report monthly to the Director an itemized list of all expenditures with a cost of $1.00 or more for the purchase of tangible personal property, real property, and services; and to provide the total expenditures for the month. Requires the Director to publish the report on its website in an accessible form to the public within 10 days of receipt.

Adds GS 120-32.05, which requires the Legislative Services Officer (LSO) to collate an itemized list of all expenditures of the General Assembly with a cost of $1.00 or more for the purchase of tangible personal property, real property, and services; and to provide the total expenditures for the month. Requires the LSO to publish the report on its website in an accessible form to the public within 10 days of creating the list.

Clarifies that nothing in these statutes makes public any confidential records or those records protected from disclosure by state or federal law.

Effective July 1, 2025, and the publications required by this act apply on October 1, 2025, and must include expenditures beginning with the 2025-26 fiscal year.