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  • Summary date: May 21 2012 - View Summary

    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 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, 2012, creates the Taxpayer Investment Accountability Board (Board), with six 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, 2014. 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, 2014, 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 Personnel 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, 2013, unless otherwise provided.