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.