Senate committee substitute makes the following changes to the 1st edition.
Adds part titles to the bill.
Enacts new GS 120-36.19, North Carolina Accountability Report, requiring the Program Evaluation Division (PED) of the NC General Assembly to create and maintain the NC Accountability Report and ensure it is published in a publicly available Web-based format. Provides that the report will list the programs in each state department or agency and a profile of each program. Sets out what the profile must include, such as why the program exists and how it is funded. Requires the profiles to include an accountability rating based on compliance with standards from the Taxpayer Investment Accountability Board.
Amends GS 120-36.12 to make conforming changes to the list of powers and duties of the PED concerning the creation and maintenance of the NC Accountability Report.
Requires the PED to complete the initial NC Accountability Report no later than July 1, 2018.
Directs the Governor to include the accountability ratings for each program as well as a list of programs in the Governor's Recommended Budget for the 2019-20 biennium.
Amends the effective date provisions, providing that Sections 4, 5, 6, and 7 (the new provisions above) become effective July 1, 2015, with the remainder of the at becoming effective July 1, 2016, except as otherwise provided.
Bill S 420 (2015-2016)Summary date: Apr 22 2015 - More information
Bill S 420 (2015-2016)Summary date: Mar 24 2015 - 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 to any non-state entity that receives state funds. Defines non-state entity as any of the following non-state agencies 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, 2015, creates the Taxpayer Investment Accountability Board (Board), with four specified members. Details meeting requirements, administration criteria, and Board responsibilities including the publication of an annual report.
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. Lists items to be included in the information system, including performance measures for each program, revenues by source and expenditures by purchasing category, and a listing of all employees.
Requires each agency or non-state entity to file annual certificates of compliance, with the first certificate due June 30, 2017. Requires internal auditors in applicable state agencies to conduct annual compliance audits and submit audit reports to the State Auditor and State Controller by April 1, 2017, and annually thereafter. Authorizes the State Auditor to verify compliance on an annual basis.
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 grants specific performance. Sets forth additional provisions related to actions for noncompliance. Directs the Office of State Human Resources to adopt rules for the organization charts and manager-to-employee ratios 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 2E to bring its current information system into compliance and to use existing resources to do so.
Effective July 1, 2016, unless otherwise provided.
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