Repeals Section 3A.2 of SL 2024-57, which transferred the North Carolina State Board of Elections (State Board) administratively to the Department of the State Auditor and made related changes.

Instead, requires that the State Board exercise all its prescribed statutory powers, duties, and functions as an independent State agency. Transfers the budgeting functions that were previously transferred to the State Auditor to the State Board, to be performed under the State Board’s direction and supervision. Specifies that no action or proceeding pending on July 1, 2027, brought by or against the State Board will be affected by any provision of this section. Allows any matters undertaken or commanded by any State program or office or contract transferred by this section pertaining to or connected with the functions, powers, obligations, and duties set forth herein, which is pending on July 1, 2027, to be conducted and completed in the same manner and under the same terms and conditions and with the same effect as if conducted and completed by the original program, office, or commissioners or directors. Specifies that the transfer does not affect any ongoing investigation or audit. Provides that prosecutions for offenses or violations committed before July 1, 2026, are not abated or affected by this section. Keeps rules and forms adopted by the State Board in effect until they are amended or repealed. Reenacts GS 163-28 and amends it so that the State Board cannot be placed within any principal administrative department. Also requires that the State Board exercise its statutory powers, duties, functions, and authority and have the same powers and duties as those given to heads of principal departments. Effective July 1, 2027.

Repeals Section 3A.3(b) of SL 2024-57, which had amended GS 147-64.6(c) to require the State Auditor to make appointments to the State Board.

Amends GS 163-19 to require the Governor, instead of the State Auditor, to appoint members to the State Board; makes conforming changes.

Amends GS 163-20 to transfer power to remove a member of the State Board for failure to attend meetings from the State Auditor to the Governor.

Amends GS 163-30 to give the Governor, instead of the State Auditor, power to appoint members to county boards of elections.

Terminates the terms of State Board members on April 30, 2027, and requires that members be appointed according to amended GS 163-19, for a term to begin May 1, 2027.

Terminates the current terms of office for members of the county boards of elections on June 29, 2027, and requires that members be appointed according to amended GS 163-30, for a term beginning on June 30, 2027.