Senate committee substitute makes the following changes to the 1st edition.

Clarifies that the definitions set out in new GS 143-47.30 apply in new Article 2E (Accountability for Taxpayer Investment Act).

Modifies the purpose of new Article 2E provided in new GS 143-47.31 to make the purpose as requiring uniform, program-level accountability information within State government available and understandable to the taxpayer. Makes organizational changes.

Makes organizational and clarifying changes to GS 143-47.32 (Taxpayer Investment Accountability Board). Also modifies and adds to the statute. Provides that the Office of State Budget and Management, in addition to the Office of the State Controller, must provide staff, meeting space, and other support to the Taxpayer Investment Accountability Board (Board). Requires the Board to meet at least two times a year and as often as necessary at the call of the chair. Requires the Board to design and establish a framework to provide NC citizens uniform, program-level accountability information on State agencies and non-State entities (previously only State government). Requires the framework to be designed to ensure that information is readily and easily accessible to NC citizens through the main State government website, every State agency's website, and every non-State entity's website (previously, only the main State government website). Adds new provisions to authorize the Board to (1) require State agencies and non-State entities to submit information in a form and on or before a date specified by the Board and (2) conduct public hearings and training workshops on matters related to compliance with requirements of the Article. Clarifies that the annual report of the Board can be published electronically no later than March 1 of each year (was, January 1) and be made available on the individual website of each member of the Board, and should report on Board activities and accomplishments as well as setting out the standards, policies, and procedures to be used by agencies in establishing, implementing, and maintaining the required information systems. Adds new provision to require the Board to electronically notify each State agency and each non-State entity subject to the Article and the Program Evaluation and Fiscal Research Divisions upon release of each annual report. Adds new subsection to require the Board, on or before July 1, 2018, and biennially on July 1 thereafter, to survey each State agency and non-State entity electronically in a uniform format to determine the extent to which each agency program or non-State entity program has information required by the Article. Details the information the survey is to request for each program, with the State agency or non-State entity required to submit its survey response to the Board by October 1, 2018, and biennially on October 1 thereafter, and publish its response on the homepage of the agency or entity website. Directs the Board to include results in the annual report. Makes technical changes.

Makes organizational changes to proposed GS 143-47.33 (Required State agency and non-State entity information). Also modifies and adds to the statute. Makes the establishment and maintenance of the described information system a condition of receiving State funds, effective July 1, 2019. Adds a new provision requiring the information to be updated as needed and at least on an annual basis. Requires the information provided by the system to be readily and easily accessible to NC citizens through the State agency's website and non-State entity's website. Amends subsection (b), setting forth the information required to be included in each State agency and non-State entity's information system, to also require that the information be made directly accessible on the agency or entity's website. Modifies and adds to the previous required content and now requires the following information in the information system: (1) organization charts in a format specified by the Office of State Human Resources; (2) financial statements prepared according to Board standards; (3) a directory of contact information for each program; (4) a problem statement that describes the local, regional, or statewide problems or needs that each program is intended to address; (5) a logic model for each program as specified; (6) a completed standard Measurability Capability Form and supporting schedules for each program as prescribed by the Board, as specified; and (7) a uniform web dashboard as prescribed by the Board that allows taxpayers to compare performance to standards as specified. Adds new subsection (c) requiring each State agency or non-State entity to notify program administrators that the General Assembly can require a measurability assessment of existing or proposed programs to determine whether the program is or will be capable of reporting performance and return on investment based on the indicators specified in GS 143E-3(b). Makes technical and clarifying changes. 

Condenses and modifies new GS 143-47.34 (Verification of compliance by State Auditor). Now requires internal auditors in State agencies required to have audits pursuant to Article 79 of GS Chapter 143 to conduct annual audits for compliance with the Article, as specified. Requires the initial compliance audit be filed with the agency and the Board on or before October 1, 2020, and subsequently by October 1 each year (was, April 1, 2017, and April 1 each year). Authorizes the State Auditor to verify compliance with the Article for each State agency and each non-State entity (previously, authorized verification on an annual basis). Maintains the proposed provision requiring the State Auditor to report substantial noncompliance to the Board, the Governor, the Joint Legislative Commission on Governmental Operations, and the Program Evaluation and Fiscal Research Divisions. Deletes the provision requiring each agency or non-State entity to annually file a certificate of compliance.

Makes clarifying organizational changes to GS 143-47.35 (Remedy for noncompliance).

Makes conforming change to new GS 143-47.36 (Availability of technical assistance).

Amends Section 3 to provide that each State agency must use existing resources allocated to the State agency or non-State entity for computers and for computer maintenance, contracted services, and personal service contracts to comply with the act (previously, did not specify existing resources allocated for contracted services and personal service contracts).

Deletes the language in proposed subsection (11) in GS 120-36-12 (Duties of the Program Evaluation Division) and replaces it with the following. Directs the Program Evaluation Division to initiate in web-based format an inventory of State agency and non-State agency programs and to assign accountability ratings to each program as specified. Makes this duty effective January 1, 2021.

Deletes Sections 5, 6, and 7 of the act, enacting GS 120-36.19 (North Carolina Accountability Report) and its related directives.

Sets the effective date of the entire act to July 1, 2017 (previously set the effective date for Sections 2 and 3 to July 1, 2018).