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 also applies to any non-state entity that receives state funds. Defines non-state entity as any of the following that is not a state agency and that is 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. Includes additional definitions applicable to Article 2E.
Effective July 1, 2011, creates the Taxpayer Investment Accountability Board (Board), with nine members as specified. Details meeting requirements, additional administration criteria, and Board responsibilities. Directs the Board to publish an annual report by January 1 of each year, detailing the standards, policies, and procedures to establish, implement, and maintain the required information systems.
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. Makes the principal executive officer of each state agency and each non-state entity responsible for compliance with Article 2E. Enumerates items to be included in the information system, including performance measures for each program to determine listed functions, revenues by source and expenditures by purchasing category, and a listing of all employees.
Directs the State Auditor to verify compliance with Article 2E on an annual basis, and to report noncompliance as indicated. Permits any person 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 granting specific performance. Specifies that the plaintiff need not allege or prove special damage different from damage suffered by the public. Sets forth additional provisions related to actions for noncompliance. Directs the Office of State Personnel to adopt rules concerning the organization charts and manager-to-employee ratios, as required, 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.
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 3E to revise its current information system to comply with Article 3E, and to use existing resources to do so.
Effective July 1, 2012, unless otherwise provided.