North Carolina § 143B-426 - 39. Powers and duties of the State Controller.
Full text of North Carolina North Carolina General Statutes § 143B-426 — 39. Powers and duties of the State Controller., with citation guidance and answers to common questions.
§ 143B-426. 39. Powers and duties of the State Controller.
The State Controller shall: Prescribe, develop, operate, and maintain in accordance with generally accepted principles of governmental accounting, a uniform state accounting system for all state agencies. The system shall be designed to assure compliance with all legal and constitutional requirements including those associated with the receipt and expenditure of, and the accountability for public funds. The State Controller may elect to review a State agency's compliance with prescribed uniform State accounting system standards, as well as applicable legal and constitutional requirements related to compliance with such standards. On the recommendation of the State Auditor, prescribe and supervise the installation of any changes in the accounting systems of an agency that, in the judgment of the State Controller, are necessary to secure and maintain internal control and facilitate the recording of accounting data for the purpose of preparing reliable and meaningful statements and reports. The State Controller shall be responsible for seeing that a new system is designed to accumulate information required for the preparation of budget reports and other financial reports. Maintain complete, accurate and current financial records that set out all revenues, charges against funds, fund and appropriation balances, interfund transfers, outstanding vouchers, and encumbrances for all State funds and other public funds including trust funds and institutional funds available to, encumbered, or expended by each State agency, in a manner consistent with the uniform State accounting system. Prescribe the uniform classifications of accounts to be used by all State agencies including receipts, expenditures, assets, liabilities, fund types, organization codes, and purposes. The State Controller shall also, after consultation with the Office of State Budget and Management, prescribe a form for the periodic reporting of financial accounts, transactions, and other matters that is compatible with systems and reports required by the State Controller under this section. Additional records, accounts, and accounting systems may be maintained by agencies when required for reporting to funding sources provided prior approval is obtained from the State Controller. Prescribe that, unless exempted by the State Controller, newly created or acquired component units of the State are required to have the same fiscal year as the State. Prescribe the manner in which disbursements of the State agencies shall be made and may require that warrants, vouchers, electronic payments, or checks, except those drawn by the State Auditor, State Treasurer, and Administrative Officer of the Courts, shall bear two signatures of officers as designated by the State Controller. Prescribe, develop, operate, and maintain a uniform payroll system, in accordance with G.S. 143B-426.40G and G.S. 143C-6-6 for all State agencies. This uniform payroll system shall be designed to assure compliance with all legal and constitutional requirements. When the State Controller finds it expedient to do so because of a State agency's size and location, the State Controller may authorize a State agency to operate its own payroll system. Any State agency authorized by the State Controller to operate its own payroll system shall comply with the requirements adopted by the State Controller. Keep a record of the appropriations, allotments, expenditures, and revenues of each State agency. Make appropriate reconciliations with the balances and accounts kept by the State Treasurer. Develop, implement, and amend as necessary a uniform statewide cash management plan for all State agencies in accordance with G.S. 147-86.11. Implement a statewide accounts receivable program in accordance with Article 6B of Chapter 147 of the General Statutes. Prepare and submit to the Governor, the State Auditor, the State Treasurer, and the Office of State Budget and Management each month, a report summarizing by State agency and appropriation or other fund source, the results of financial transactions. This report shall be in the form that will most clearly and accurately set out the current fiscal condition of the State. The State Controller shall also furnish each State agency a report of its transactions by appropriation or other fund source in a form that will clearly and accurately present the fiscal activities and condition of the appropriation or fund source. Prepare and submit to the Governor, the State Auditor, the State Treasurer, and the Office of State Budget and Management, at the end of each quarter, a report on the financial condition and results of operations of the State entity for the period ended. This report shall clearly and accurately present the condition of all State funds and appropriation balances and shall include comments, recommendations, and concerns regarding the fiscal affairs and condition of the State. Prepare on or before October 31 of each year, a Comprehensive Annual Financial Report in accordance with generally accepted accounting principles of the preceding fiscal year, in accordance with G.S. 143B-426.40H. The report shall include State agencies and component units of the State, as defined by generally accepted accounting principles. Perform additional functions and duties assigned to the State Controller, within the scope and context of the State Budget Act, Chapter 143C of the General Statutes. through (16) Recodified as G.S. 143B-472.42 (1), (2), and (3) by Session Laws 1997-148, s. 3. (17) Repealed by Session Laws 2014-115, s. 56.8(b), effective August 11, 2014. (18) Require a criminal history record check of any current or prospective employee, volunteer, or contractor, which shall be conducted by the State Bureau of Investigation as provided in G.S. 143B-966. The criminal history report shall be provided to the State Controller and is not a public record under Chapter 132 of the General Statutes. History (1985 (Reg. Sess., 1986), c. 1024, s. 1; 1987, c. 738, s. 59(a)(2); 1989, c. 239, s. 4; 1989 (Reg. Sess., 1990), c. 1024, s. 37; 1991, c. 542, s. 14; 1993, c. 512, s. 2; 1993 (Reg. Sess., 1994), c. 777, s. 1(a); 1997-148, s. 3; 2000-67, s. 7(b); 2000-140, s. 93.1(a); 2001-424, s. 12.2(b); 2005-65, s. 1; 2005-276, s. 6.19; 2006-66, s. 6.19(a), (c); 2006-203, s. 8; 2006-221, s. 3A; 2006-259, s. 40(a), (c); 2013-360, s. 7.10(e); 2014-115, s. 56.8(b); 2016-28, s. 1.) Cross References. - As to criminal record checks for Office of State Controller, see G.S. 143B-966. BEACON Data Integration. - Session Laws 2008-107, s. 6.16(a)-(e), as amended by Session Laws 2008-118, s. 2.3, and as amended by Session Laws 2010-31, s. 27B.1, provides: "(a) The Office of the State Controller, in cooperation with the State Chief Information Officer, shall begin implementation of the Beacon Strategic Plan for Data Integration, issued in April 2008. This plan shall be implemented under the governance of the BEACON Project Steering Committee and in conjunction with leadership in appropriate State agencies and with the support and cooperation of the Office of State Budget and Management. "While it is the intent that this initiative provide broad access to information across State government, the plan shall comply with all necessary security measures and restrictions to ensure that access to any specific information held confidential under federal and State law shall be limited to appropriate and authorized persons. "(b) The State Controller shall serve as the Chairman of the BEACON Project Steering Committee. The other members of the committee shall be the State Chief Information Officer, the State Treasurer, the Attorney General, the Secretary of Correction [Secretary of Public Safety], the Administrative Officer of the Courts, the State Budget Officer, the Secretary of Administration, the State Personnel Director, and the Chief Financial Officer of the Department of Transportation. "(c) Of the funds appropriated from the General Fund to the North Carolina Information Technology Fund, the sum of five million dollars ($5,000,000) for the 2008-2009 fiscal year shall be used for BEACON data integration as provided by subsection (a) of this section. Funds to support this activity shall also be the unexpended balance from the funds appropriated for BEACON/Data Integration Funds in Section 5.3(b) of S.L. 2007-323. The Office of the State Controller, with the support of the Office of State Budget and Management, shall identify and make all efforts to secure any matching funds or other resources to assist in funding this initiative. "(d) Funds authorized in this section may be used for the following purposes: "(1) To support the cost of a project manager to conduct the activities outlined herein reportable to the Office of the State Controller. "(2) To support two business analysts to provide support to the program manager and agencies in identifying requirements under this program. "(3) To establish a Business Intelligence Competency Center (BICC), a collaborative organization comprised of both technical and business stakeholders, to support and manage the business need for analytics through the development of standards and best practices. "(4) To engage a vendor to implement the Strategic Implementation Plan as required herein. "(5) To conduct integration activities as approved by the BEACON Project Steering Committee. The State Chief Information Officer shall use current enterprise licensing to implement these integration activities. "(e) Prior to the convening of the 2009 General Assembly, the Office of the State Controller shall provide semiannual reports to the Joint Legislative Oversight Committee for Information Technology. Written reports shall be submitted not later than October 1, 2008, and April 1, 2009, with presentations of the reports at the first session of the Joint Legislative Oversight Committee on Information Technology following the written report submission date. The Joint Legislative Oversight Committee on Information Technology shall then report to the Joint Legislative Commission on Governmental Operations." For prior similar provisions, see Session Laws 2007-323, s. 6.8. Session Laws 2009-451, s. 6.9(a)-(c), provides: "(a) The Office of the State Controller, in cooperation with the State Chief Information Officer, shall continue the implementation of the BEACON Strategic Plan for Data Integration, issued in April 2008. The plan shall be implemented under the governance of the BEACON Project Steering Committee and in conjunction with leadership in appropriate State agencies and with the support and cooperation of the Office of State Budget and Management. "While it is the intent that this initiative provide broad access to information across State government, the plan shall comply with all necessary security measures and restrictions to ensure that access to any specific information held confidential under federal or State law shall be limited to appropriate and authorized persons. "(b) The Office of State Controller shall give the Criminal Justice Data Integration Pilot Program first priority for funding and for system development and implementation. "The Office of State Controller shall determine the amount of funding required to (i) fully support the Criminal Justice Data Integration Pilot Program effort and (ii) develop full operational capability in Wake County during the 2009-2010 fiscal year. The Office of State Controller shall not otherwise obligate these funds. "(c) By September 1, 2009, the Office of State Controller shall report to the Joint Legislative Oversight Committee on Information Technology and to the Fiscal Research Division on (i) funding requirements and sources of funds for the Criminal Justice Data Integration Pilot Program for the 2009-2010 fiscal year and (ii) the anticipated uses of any remaining funds for the BEACON Data Integration Program. The Office of State Controller shall spend funds to support the BEACON Data Integration Program only as is specifically authorized in Section 6.16(d) of S.L. 2008-107. "By October 1, 2009, the Office of State Controller, in coordination with the State Chief Information Officer, shall also report on future costs for implementing the BEACON Data Integration Program, including outside vendor costs. This report shall include a detailed explanation of potential costs and the efforts participating agencies are making to reduce these costs. This report shall be presented to the Joint Legislative Oversight Committee on Information Technology and written reports shall be provided to the House of Representatives and Senate Appropriations Committees and to the Fiscal Research Division." Criminal Justice Integration Pilot Program. - Session Laws 2010-31, s. 6.10(a)-(e), provides: "(a) The Department of Justice and the Office of the State Controller, in cooperation with the State Chief Information Officer, shall: "(1) Continue the implementation of the Criminal Justice Data Integration Pilot Program, which is now known as the Criminal Justice Law Enforcement Automated Data Services (CJLEADS), in Wake County; "(2) Develop a plan to transition CJLEADS to the Department of Justice beginning July 1, 2011, with all the elements of a Type I transfer as defined in G.S. 143A-6; and "(3) Provide quarterly reports on the status of the Program and the transition plan to the Joint Legislative Oversight Committee on Information Technology beginning October 1, 2010. "The Office of the State Controller shall not expand CJLEADS beyond Wake County without prior coordination with the Department of Justice. "(b) The Department of Justice shall administer CJLEADS with the assistance of a Leadership Council consisting of: "(1) The Attorney General; "(2) The Director of Administrative Office of the Courts; "(3) The Secretary of the Department of Correction; "(4) The Secretary of Crime Control and Public Safety; "(5) The Secretary of the Department of Juvenile Justice and Delinquency Prevention; "(6) The Commissioner of Motor Vehicles, Department of Transportation; "(7) The President of the North Carolina Association of Chiefs of Police; "(8) The Executive Vice President of the North Carolina Sheriffs' Association, Inc.; "(9) A representative of the Federal Bureau of Investigation, who shall be a nonvoting member; "(10) The State Controller; and "(11) The State Chief Information Officer. "(c) Data that is not classified as a public record under G.S. 132-1 shall not be considered a public record when incorporated into the CJLEADS database. "(d) To maintain the confidentiality requirements attached to the information provided to CJLEADS by the various State and local agencies, each source agency providing data for CJLEADS shall be the sole custodian of the data for the purpose of any request for inspection or copies thereof under Chapter 132 of the General Statutes. CJLEADS shall only allow access to data from the source agencies in accordance with rules adopted by the respective source agencies. "(e) The transfer of the hosting of CJLEADS to the Department of Justice shall be completed by July 1, 2012." Session Laws 2010-31, s. 6.10(a)-(e), was repealed by Session Laws 2011-145, s. 6A.4(f), effective July 1, 2011. Session Laws 2011-145, s. 6A.4(a)-(e), as amended by Session Laws 2011-391, s. 12(a), and as amended by Session Laws 2020-78, s. 19.3, provides: "(a) The State Chief Information Officer shall: "(1) Continue the implementation of the Criminal Justice Data Integration Pilot Program, which is now known as the Criminal Justice Law Enforcement Automated Data Services (CJLEADS), expanding it throughout the State of North Carolina; "(2) Review plans to transition CJLEADS to the Department of Justice, determining if that is still the best course of action, and identifying an alternative, if required; "(3) By October 1, 2011, provide a recommendation to the Joint Legislative Oversight Committee on Information Technology on the best alternative for managing and hosting CJLEADS, along with a time line for the transition; and "(4) Provide quarterly reports on the status of the Program to the Joint Legislative Oversight Committee on Information Technology beginning October 1, 2011. "(b) The State Chief Information Officer shall administer CJLEADS with the assistance of a Leadership Council consisting of: "(1) The Attorney General; "(2) The Director of the Administrative Office of the Courts; "(3) The Secretary of the Department of Correction [Secretary of Public Safety]; "(4) The Secretary of Crime Control and Public Safety [Secretary of Public Safety]; "(5) The Secretary of the Department of Juvenile Justice and Delinquency Prevention [Secretary of Public Safety]; "(6) The Commissioner of Motor Vehicles, Department of Transportation; "(7) The President of the North Carolina Association of Chiefs of Police; "(8) The President of the North Carolina Sheriffs' Association, Inc.; "(9) A representative of the Federal Bureau of Investigation, who shall be a nonvoting member; "(10) The State Controller; and "(11) The State Chief Information Officer. "(c) Data that is not classified as a public record under G.S. 132-1 shall not be considered a public record when incorporated into the CJLEADS database. "(d) To maintain the confidentiality requirements attached to the information provided to CJLEADS by the various State and local agencies, each source agency providing data for CJLEADS shall be the sole custodian of the data for the purpose of any request for inspection or copies thereof under Chapter 132 of the General Statutes. CJLEADS shall only allow access to data from the source agencies in accordance with rules adopted by the respective source agencies. "(e) Agencies shall use existing resources and shall not charge the Department of Information Technology to provide required support for CJLEADS." Comprehensive Enterprise-Level Data Integration Capability. - Session Laws 2011-145, s. 6A.20(a)-(g), provides: "(a) The Office of the State Controller (OSC) shall continue the development of a comprehensive enterprise-level data integration capability, providing broad access to and analysis of information across State government. As part of this development effort, by October 1, 2011, OSC shall update the BEACON Strategic Plan for Data Integration and shall provide the updated plan to the Joint Legislative Commission on Governmental Operations, the Joint Legislative Oversight Committee on Information Technology, and the Fiscal Research Division of the General Assembly. The priority of effort for data integration shall be the Criminal Justice Law Enforcement Automated Data System (CJLEADS). "The strategic plan shall comply with all necessary security measures and restrictions to ensure that access to any specific information held confidential under federal or State law shall be limited to appropriate and authorized persons. OSC shall also develop, document, and enforce security requirements for data integration initiatives, to include establishing and monitoring security standards for vendors supporting development and implementation efforts. "(b) There is created a Data Integration Steering Committee that shall have responsibility for overseeing all data integration efforts in the State. This Committee shall assume all of the BEACON Project Steering Committee roles and responsibilities for oversight of data integration projects. This Committee shall be chaired by the State Controller and shall include the following six voting members: "(1) One member appointed by the Governor with an information technology background and experience. "(2) One member appointed by the Governor with a background in law enforcement. "(3) One member appointed by the President Pro Tempore of the Senate with a background in government accounting. "(4) One member appointed by the President Pro Tempore of the Senate with government operations experience. "(5) One member appointed by the Speaker of the House of Representatives with a background in information technology. "(6) One member appointed by the Speaker of the House of Representatives with a background in business management. "Members shall not have any association with potential vendors. "The Director of the Office of State Budget and Management, the State Chief Information Officer, the State Treasurer, and the State Auditor shall serve as advisory members. "The Committee shall be housed in and supported by the Office of the State Controller. "(c) As part of the State's continuing effort to develop a comprehensive enterprise-level data integration capability, the Office of the State Controller shall develop an enterprise process to detect fraud, waste, and improper payments across State agencies. State agencies shall fully support and participate in OSC's efforts to develop an automated fraud detection system. "In support of the automated fraud detection effort, the OSC shall: "(1) Develop a detailed long-range plan to implement an automated fraud detection system within State agencies. "(2) Determine costs, to include vendor costs, for the effort for five years, beginning July 1, 2011. "(3) Coordinate with State agencies to determine interest in participating in the project and to identify potential applications that can be included in an initial request for proposal. "(4) Establish priorities for developing and implementing potential applications. "(5) Evaluate savings resulting from each effort. "(6) Coordinate efforts with the State's data integration vendor to begin the implementation process. "(7) Establish a pilot to begin the implementation process and to identify and resolve issues associated with expansion of the initiative. "(8) Coordinate with participating agencies to ensure that each has the resources and processes necessary to follow up on incidents of fraud identified by the vendor. "(9) Provide recommendations to the Joint Legislative Commission on Governmental Operations, the Joint Legislative Oversight Committee on Information Technology, and the Fiscal Research Division of the General Assembly on potential future initiatives and the cost and savings associated with each. "(d) Beginning October 1, 2011, the OSC shall provide quarterly reports to the chairs of the Appropriations Committee of the House of Representatives and the Appropriations•ase Budget Committee of the Senate, the Joint Legislative Oversight Committee on Information Technology, and the Fiscal Research Division of the General Assembly. These reports shall include the following: "(1) Incidents, types, and amounts of fraud identified, by agency. "(2) The amount actually recovered as a result of fraud identification, by agency. "(3) Agency procedural changes resulting from fraud identification and the time line for implementing each. "(4) State costs for fraud detection for the previous quarter. "(5) Payments to the vendor for the previous quarter. "(6) Anticipated costs and vendor payments for each of the next two years from the date of the report. "(e) The Office of the State Controller is authorized to enter into an enterprise automated fraud detection contract for eight million dollars ($8,000,000) for a two-year contract period. Under the terms of the contract, payments are limited to the following payment schedule: "(1) December 2011-$1,000,000. "(2) July 2012-$3,000,000. "(3) December 2012-$3,000,000. "(4) June 2013-$1,000,000. "Further, payments shall be contingent upon achieving the anticipated schedule of benefits realization. To maximize cost reductions and savings, the Office of the State Controller shall enter into the agreement no later than September 1, 2011. To ensure this is a Public-Private Partnership, the Office of the State Controller shall ensure that the chosen vendor shall contribute resources valued at least five million dollars ($5,000,000) during each of fiscal year 2011-2012 and fiscal year 2012-2013 for the project's success. "(f) The Office of State Controller shall ensure that the State receives an appropriate share of intellectual property ownership or residuals, or both, accruing as a result of subsequent contracts between the vendor and third parties that utilize the innovations developed as a result of this contract. "(g) Of the funds appropriated from the General Fund to the Office of the State Controller, the sum of one million five hundred thousand dollars ($1,500,000) for the 2011-2012 fiscal year and the sum of seven million five hundred thousand dollars ($7,500,000) for the 2012-2013 fiscal year shall be used to support the enterprise process to detect fraud, waste, and improper payments across State agencies in each year of the biennium. Of these funds, five hundred thousand dollars ($500,000) each year shall be used by the Office of the State Controller to support the initiative. The remainder may be used to fund payments to the vendor." Government Data Analytics Center. - Session Laws 2013-360, s. 7.10(f), (g), provides: "(f) The Office of State Controller, in consultation with the State CIO, shall continue the management and implementation of the GDAC and shall continue to manage the ongoing enterprise data integration efforts under the GDAC, including CJLEADS and NC FACTS. The Office of the State CIO, in consultation with OSC, shall develop a plan for a cooperative transition of the GDAC and all of its programs to the Office of the SCIO, effective July 1, 2014. The plan shall include provisions for a governance structure for GDAC that includes participation by the State Controller. The plan shall also include milestones for the transition. The State CIO shall report the plan details and any associated costs to the Joint Legislative Oversight Committee on Information Technology and the Fiscal Research Division by no later than October 1, 2013. The State CIO shall also report on a quarterly basis to the Joint Legislative Oversight Committee on Information Technology and the Fiscal Research Division on progress toward achieving milestones set out in the plan. "(g) Effective July 1, 2014, the GDAC and all of its programs are hereby transferred to the Office of the SCIO. This transfer shall have all of the elements of a Type I transfer, as defined in G.S. 143A-6. The Office of State Budget and Management shall determine the personnel, property, unexpended balances of appropriations, allocations, or other funds, including the functions of budgeting and purchasing, to be included in the transfer." Editor's Note. - Session Laws 2006-66, s. 6.19(a) and (c), as added by Session Laws 2006-221, s. 3A, substituted "G.S. 143B-426.39E" for "G.S. 143B-426.39B," which had been substituted for "G.S. 143-3.2" by Session Laws 2006-203, s. 8, and substituted "G.S. 143B-426.39F" for "G.S. 143B-426.39C" which had been substituted for "G.S. 143-20.1" by Session Laws 2006-203, s. 8. The references to G.S. 143B-426.39E and G.S. 143B-426.39F have been changed to G.S. 143B-426.40G and G.S. 143B-426.40H, respectively, at the direction of the Revisor of Statutes. Session Laws 2006-259, s. 40(a) and (c), which made identical changes to those made by Session Laws 2006-66, s. 6.19(a) and (c), as added by Session Laws 2006-221, s. 3A, was repealed, pursuant to the terms of Session Laws 2006-259, s. 40(i), upon Session Laws 2006-221 becoming law. Session Laws 2007-323, s. 6.8(a), provides: "The Office of the State Controller, in cooperation with the State Chief Information Officer, shall develop a Strategic Implementation Plan for the integration of databases and the sharing of information among State agencies and programs. This plan shall be developed and implemented under the governance of the BEACON Project Steering Committee and in conjunction with leadership in State agencies and with the support and cooperation of the Office of State Budget and Management. This plan shall include the following: "(1) Definition of requirements for achieving statewide data integration. "(2) An implementation schedule to be reviewed and adjusted by the General Assembly annually based on funding availability. "(3) Priorities for database integration, commencing with the integration of databases that the BEACON Project Steering Committee identifies as most beneficial in terms of maximizing fund availability and realizing early benefits. "(4) Identification of current statewide and agency data integration efforts and a long-term strategy for integrating those projects into this effort. "(5) Detailed cost information for development and implementation, as well as five years of operations and maintenance costs. "While it is the intent that this initiative provide broad access to information across State government, the plan shall comply with all necessary security measures and restrictions to ensure that access to any specific information held confidential under federal and State law shall be limited to appropriate and authorized persons." Session Laws 2007-323, s. 6.8(b), provides: "The State Controller shall serve as Chairman of the BEACON Project Steering Committee (Committee). The other members of the Committee shall include the State Chief Information Officer, the State Personnel Director, the Deputy State Budget Director, and the Department of Transportation's Chief Financial Officer." Session Laws 2007-323, s. 6.8(c) provides: "Of the funds appropriated from the General Fund to the North Carolina Information Technology Fund, the sum of five million dollars ($5,000,000) for the 2007-2008 fiscal year shall be used for BEACON data integration as provided by subsection (a) of this section. The Office of the State Controller, in coordination with State agencies and with the support of the Office of State Budget and Management, shall identify and make all efforts to secure any federal matching funds or other resources to assist in funding this initiative." "Funds authorized in this section may be used for the following purposes: "(1) To support the cost of a project manager to conduct the activities outlined herein reportable to the Office of the State Controller. "(2) To support two business analysts to provide support to the program manager and agencies in identifying requirements under this program. "(3) To engage a vendor to develop the Strategic Implementation Plan as required herein. "(4) To conduct integration activities as approved by the BEACON Project Steering Committee. The State Chief Information Officer shall utilize current enterprise licensing to implement these integration activities." Session Laws 2007-323, s. 6.8(d), provides: "The Office of the State Controller, with the assistance of the State Chief Information Officer, shall present the Strategic Implementation Plan outlined by this section to the 2007 Regular Session of the General Assembly when it convenes in 2008 for action as deemed appropriate. This plan shall be completed not later than April 30, 2008. "Prior to the reconvening of the 2007 Regular Session of the General Assembly in 2008, the Office of the State Controller shall provide semiannual reports to the Joint Legislative Oversight Committee for Information Technology. Written reports shall be submitted not later than October 1, 2007, and April 1, 2008, with presentations of the reports at the first session of the Joint Legislative Oversight Committee on Information Technology following the written report submission date. The Joint Legislative Oversight Committee on Information Technology shall then report to the Joint Legislative Commission on Governmental Operations." Session Laws 2007-323, s. 6.8(e), provides: "Neither the development of the Strategic Information Plan nor the provisions of this section shall place any new or additional requirements upon The University of North Carolina or the North Carolina Community College System." Session Laws 2007-323, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2007'." Session Laws 2007-323, s. 32.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2007-2009 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2007-2009 fiscal biennium." Session Laws 2007-323, s. 32.5, is a severability clause. Session Laws 2008-107, s. 1.2, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2008'." Session Laws 2008-107, s. 30.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2008-2009 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2008-2009 fiscal year." Session Laws 2008-107, s. 30.5, is a severability clause. Session Laws 2009-451, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2009'." Session Laws 2009-451, s. 28.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2009-2011 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2009-2011 fiscal biennium." Session Laws 2009-451, s. 28.5, is a severability clause. Session Laws 2010-31, s. 27B.2, provides: "The Office of State Controller shall establish a payment card rebate program by July 1, 2011. The Office of State Controller may use up to two hundred seventy thousand dollars ($270,000) in receipts generated from the program to cover (i) the salaries and benefits of three receipt-supported positions and (ii) operating costs. "The Office of State Controller shall report quarterly to the Joint Legislative Commission on Governmental Operations on the implementation progress of the payment card rebate program. The first report under this section shall be due October 1, 2010." Session Laws 2010-31, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2010'." Session Laws 2010-31, s. 32.3, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2010-2011 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2010-2011 fiscal year." Session Laws 2010-31, s. 32.6, is a severability clause. Session Laws 2011-145, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2011.'" Session Laws 2011-145, s. 32.2, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2011-2013 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2011-2013 fiscal biennium." Session Laws 2011-145, s. 32.5, is a severability clause. Session Laws 2013-360, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2013.'" Session Laws 2013-360, s. 38.2, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2013-2015 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2013-2015 fiscal biennium." Session Laws 2013-360, s. 38.5, is a severability clause. Session Laws 2020-78, s. 22.1, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2019-2021 fiscal biennium, the textual provisions of this act apply only to the 2019-2021 fiscal biennium." Session Laws 2020-78, s. 22.3, is a severability clause. Effect of Amendments. - Session Laws 2005-65, s. 1, effective May 26, 2005, added the last sentence of subdivision (1). Session Laws 2005-276, s. 6.19, effective July 1, 2005, rewrote subdivision (6). Session Laws 2006-66, s. 6.19(a), (c), as added by Session Laws 2006-221, s. 3A, effective July 1, 2007, in subdivision (6), substituted "G.S. 143B-426.39E" for "G.S. 143B-426.39B," which had been substituted for "G.S. 143-3.2" by Session Laws 2006-203, s. 8; and in subdivision (12), substituted "G.S. 143B-426.39F" for "G.S. 143B-426.39C," which had been substituted for "G.S. 143-20.1" by Session Laws 2006-203, s. 8. See Editor's note. Session Laws 2006-203, s. 8, effective July 1, 2007, and applicable to the budget for the 2007-2009 biennium and each subsequent biennium thereafter, in subdivision (5), substituted "made and may require that warrants, vouchers, electronic payments, or checks, except those drawn by the State Auditor, State Treasurer, and Administrative Officer of the Courts, shall bear two signatures of officers as designated by the State Controller" for "made, in accordance with G.S. 143-3"; in subdivision (6), substituted "G.S. 143B-426.39B and G.S. 143C-6-6 " for "G.S. 143-3.2 and 143-34.1"; in subdivision (7), substituted "State agency" for "State agency, in accordance with G.S. 143-20"; in subdivision (12), substituted "G.S. 143B-426.39C" for "G.S. 143-20.1"; and in subdivision (13), substituted "the State Budget Act, Chapter 143C of the General Statutes." for "the Executive Budget Act, Chapter 143 , Article 1 of the General Statutes." See Editor's note. Session Laws 2013-360, s. 7.10(e), effective July 26, 2013, added subdivision (17). Session Laws 2014-115, s. 56.8(b), effective August 11, 2014, deleted subdivision (17), which pertained to coordination of data integration and data sharing. Session Laws 2016-28, s. 1, effective June 22, 2016, added subsection (18).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 143B-426
What does North Carolina General Statutes § 143B-426 cover?
Section 143B-426 ("39. Powers and duties of the State Controller.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 143B-426?
A common citation format is "North Carolina General Statutes § 143B-426" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 143B-426 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.