House committee substitute makes the following changes to the 1st edition. 

Changes the name of the Accountability for Taxpayer Investment Act to the Results First Framework and includes general information about the framework. The general information states the General Assembly's intent and provides that the Office of State Budget and Management (OSBM) may work with staff from the Pew-MacArthur Results First Initiative to implement a cost-benefit analysis model for use in crafting policy and budget decisions. The OSBM is to take this model into account in implementing the statutory changes contained in the act. The act requires the OSBM to report to the Joint Legislative Commission on Governmental Operations, the Joint Legislative Oversight Committee on General Government, and the Joint Legislative Program Evaluation Oversight Committee by April 8 and October 1, 2016, and appropriates $100,000 from the General Fund to the OSBM for 2015-16. 

Expands the purpose of the renamed Results First Framework so that program-level accountability information shall be readily accessible to citizens of North Carolina. 

Removes from the act the creation of the Taxpayer Investment Accountability Board, requirements pertaining to audits and the State Auditor, taxpayer remedies for noncompliance, and creation of a North Carolina Accountability Report. Makes conforming changes.

Includes a new requirement that the OSBM consult with the State Auditor, the State Controller, the State Chief Information Officer, and the Office of State Human Resources in establishing the new framework. 

Removes certain information from the list of information that the framework must make accessible on a website. The removed information includes program-level information about resource allocation and performance measures as well as manager-to-employee ratios and a listing of employees. 

Makes additional conforming changes that make OSBM responsible for duties previously delegated to the Taxpayer Investment Accountability Board.

Requires the OSBM to finalize the framework by April 8, 2016, and file its first required annual report by January 1, 2017.

Makes new GS 143-47.35, required State agency and non-State entity information, effective January 1, 2017.

Changes the short and long titles and makes technical changes.