Senate committee substitute makes the following changes to 1st edition. Revises the membership of the Taxpayer Investment Accountability Board to (1) delete the Director and Chief Administrative Law Judge of the Office of Administrative Hearings and (2) provide that certain members may serve through their designees. Adds a definition of “taxpayer” as any person subject to taxation by the state or a unit of local government. Adds a requirement that each agency or non-state entity subject to Article 2E must file annual certificates of compliance, signed by the principal executive officer of the agency or entity, the initial certificate being due on or before June 30, 2013. Requires internal auditors in state agencies required to have auditors pursuant to Article 79 of GS Chapter 143 to conduct annual audits for compliance with Article 2E and submit annual audit reports to the State Auditor and State Controller by April 1, 2013, and annually thereafter. Provides that the State Auditor may (was, shall) verify compliance with Article 2E by each state agency and non-state entity on an annual basis. Provides that upon presentation by the taxpayer plaintiff of a prima facie case that an agency or entity has filed to comply with Article 2E, the burden is on the agency or entity to show its compliance. Makes other conforming and clarifying changes.
Bill S 463 (2011-2012)Summary date: Apr 26 2011 - More information
Bill S 463 (2011-2012)Summary date: Mar 30 2011 - More information
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.
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