North Carolina § 143C-6-23 - State grant funds: administration; oversight and reporting requirements.

§ 143C-6-23. State grant funds: administration; oversight and reporting requirements.

Definitions. - The following definitions apply in this section: Grant or grant funds. - State funds disbursed as a grant by a State agency; however, the terms do not include any payment made by the Medicaid program, the State Health Plan for Teachers and State Employees, or other similar medical programs. Grantee. - A non-State entity that receives State funds as a grant from a State agency but does not include any non-State entity subject to the audit and other reporting requirements of the Local Government Commission. Encumbrance. - A financial obligation created by a purchase order, contract, salary commitment, unearned or prepaid collections for services provided, or other legally binding agreement. A financial obligation is not an encumbrance for purposes of this section unless it (i) is in writing and has been signed by a person or entity who has authority to legally bind the grantee or subgrantee to spend the funds or (ii) was created by the provision of goods or services to the grantee or subgrantee by a third party under circumstances that create a legally binding obligation to pay for the goods or services. Subgrantee. - A non-State entity that receives State funds as a grant from a grantee or from another subgrantee but does not include any non-State entity subject to the audit and other reporting requirements of the Local Government Commission. Conflict of Interest Policy. - Every grantee shall file with the State agency disbursing funds to the grantee a copy of that grantee's policy addressing conflicts of interest that may arise involving the grantee's management employees and the members of its board of directors or other governing body. The policy shall address situations in which any of these individuals may directly or indirectly benefit, except as the grantee's employees or members of its board or other governing body, from the grantee's disbursing of State funds, and shall include actions to be taken by the grantee or the individual, or both, to avoid conflicts of interest and the appearance of impropriety. The policy shall be filed before the disbursing State agency may disburse the grant funds. No Overdue Tax Debts. - Every grantee shall file with the State agency or department disbursing funds to the grantee a written statement completed by that grantee's board of directors or other governing body stating that the grantee does not have any overdue tax debts, as defined by G.S. 105-243.1, at the federal, State, or local level. The written statement shall be made under oath and shall be filed before the disbursing State agency or department may disburse the grant funds. A person who makes a false statement in violation of this subsection is guilty of a criminal offense punishable as provided by G.S. 143C-10-1. Office of State Budget Rules Must Require Uniform Administration of State Grants. - The Office of State Budget and Management shall adopt rules to ensure the uniform administration of State grants by all grantor State agencies and grantees or subgrantees. The Office of State Budget and Management shall consult with the Office of the State Auditor and the Attorney General in establishing the rules required by this subsection. The rules shall establish policies and procedures for disbursements of State grants and for State agency oversight, monitoring, and evaluation of grantees and subgrantees. The policies and procedures shall: Ensure that the purpose and reporting requirements of each grant are specified to the grantee. Ensure that grantees specify the purpose and reporting requirements for grants made to subgrantees. Ensure that State funds are spent in accordance with the purposes for which they were granted. Hold the grantees and subgrantees accountable for the legal and appropriate expenditure of grant funds. Provide for adequate oversight and monitoring to prevent the misuse of grant funds. These policies shall require each grantee and subgrantee to ensure that, for accounting purposes, State funds and interest earned on those funds remain separate and apart from other funds in the possession or control of the grantee or subgrantee. Establish mandatory periodic reporting requirements for grantees and subgrantees, including methods of reporting, to provide financial and program performance information. The mandatory periodic reporting requirements shall require grantees and subgrantees to file with the State Auditor copies of reports and statements that are filed with State agencies pursuant to this subsection. Compliance with the mandatory periodic reporting requirements of this subdivision shall not require grantees and subgrantees to file with the State Auditor the information described in subsections (b) and (c) of this section. Require grantees and subgrantees to maintain reports, records, and other information to properly account for the expenditure of all grant funds and to make such reports, records, and other information available to the grantor State agency for oversight, monitoring, and evaluation purposes. Require grantees and subgrantees to ensure that work papers in the possession of their auditors are available to the State Auditor for the purposes set out in subsection (i) of this section. Require grantees to be responsible for managing and monitoring each project, program, or activity supported by grant funds and each subgrantee project, program, or activity supported by grant funds. Provide procedures for the suspension of further disbursements or use of grant funds for noncompliance with these rules or other inappropriate use of the funds. Provide procedures for use in appropriate circumstances for reinstatement of disbursements that have been suspended for noncompliance with these rules or other inappropriate use of grant funds. Provide procedures for the recovery and return to the grantor State agency of unexpended grant funds from a grantee or subgrantee (i) in accordance with subsection (f1) of this section or (ii) in the event that the grantee or subgrantee is unable to fulfill the purposes of the grant for a reason not set forth in that subsection. Required Grant Terms. - The terms of each grant shall include all of the following, which shall be deemed a part of the grant: The limitation contained in G.S. 143C-6-8 concerning the availability of appropriated funds. The relevant provisions of any legislation authorizing or governing the administration of the grant. The terms of this section. Rules Are Subject to the Administrative Procedure Act. - Notwithstanding the provisions of G.S. 150B-2(8a)b. rules adopted pursuant to subsection (d) of this section are subject to the provisions of Chapter 150B of the General Statutes. Suspension and Recovery of Funds to Grant Recipients for Noncompliance. - The Office of State Budget and Management, after consultation with the administering State agency, shall have the power to suspend disbursement of grant funds to grantees or subgrantees, to prevent further use of grant funds already disbursed, and to recover grant funds already disbursed for noncompliance with rules adopted pursuant to subsection (d) of this section. If the grant funds are a pass-through of funds granted by an agency of the United States, then the Office of State Budget and Management must consult with the granting agency of the United States and the State agency that is the recipient of the pass-through funds prior to taking the actions authorized by this subsection. Return of Grant Funds. - Except as otherwise required by federal law, a grantee or subgrantee shall return to the State all affected grant funds and interest earned on those funds if any of the following occurs: The funds are in the possession or control of a grantee and are not expended, made subject to an encumbrance, or disbursed to a subgrantee by August 31 immediately following the fiscal year in which the funds are appropriated by the General Assembly, or a different period set forth in the terms of the applicable appropriation or federal grant. The funds remain unexpended at the time that the grantee or subgrantee dissolves, ceases operations, or otherwise indicates that it does not intend to spend the funds. The Office of State Budget and Management seeks to recover the funds pursuant to subsection (f) of this section. Use of Returned Grant Funds. - Encumbered funds returned to the State pursuant to subsection (f1) of this section by a grantee or subgrantee shall upon appropriation by the General Assembly be spent in accordance with the terms of the encumbrance. All other funds returned to the State by a grantee or subgrantee pursuant to subsection (f1) of this section shall be credited to the fund from which they were appropriated and shall remain unexpended and unencumbered until appropriated by the General Assembly. Nothing in this section shall be construed to authorize an expenditure pursuant to an unlawful encumbrance or in a manner that would violate the terms of the appropriation of the grant funds at issue. Audit Oversight. - The State Auditor has audit oversight, with respect to grant funds received by the grantee or subgrantee, pursuant to Article 5A of Chapter 147 of the General Statutes, of every grantee or subgrantee that receives, uses, or expends grant funds. A grantee or subgrantee shall, upon request, furnish to the State Auditor for audit all books, records, and other information necessary for the State Auditor to account fully for the use and expenditure of grant funds received by the grantee or subgrantee. The grantee or subgrantee shall furnish any additional financial or budgetary information requested by the State Auditor, including audit work papers in the possession of any auditor of a grantee or subgrantee directly related to the use and expenditure of grant funds. The grantee or subgrantee shall post conspicuously in its office the State Auditor's hotline telephone number, as described in G.S. 147-64.6B(a). Report on Grant Recipients That Failed to Comply. - Not later than May 1, 2007, and by May 1 of every succeeding year, the Office of State Budget and Management shall report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on all grantees or subgrantees that failed to comply with this section with respect to grant funds received in the prior fiscal year. State Agencies to Submit Grant List to Auditor. - No later than October 1 of each year, each State agency shall submit a list to the State Auditor, in the format prescribed by the State Auditor, of every grantee to which the agency disbursed grant funds in the prior fiscal year. The list shall include the amount disbursed to each grantee and other information as required by the State Auditor to comply with the requirements of this section. Use of Interest Earned on Grant Funds. - Except as otherwise required by federal law or the terms of a federal grant, interest earned on grant funds after receipt of the funds by a grantee or subgrantee shall be credited to the grantee or subgrantee and shall be used for the same purposes for which the grant or subgrant was made. Reporting by Grantees and Subgrantees That Cease Operations. - A grantee or subgrantee that intends to dissolve or cease operations shall report that decision in writing to the Office of State Budget and Management and to the Fiscal Research Division at least 30 days prior to taking that action. By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. Provide to the Fiscal Research Division a copy of the organization's annual audited financial statement within 30 days of issuance of the statement. History (2006-203, s. 3; 2007-323, s. 28.22A(o); 2007-345, s. 12; 2014-100, s. 6.5(a); 2015-264, s. 21; 2019-19, s. 1(a).) Biofuels Center of North Carolina. - Session Laws 2011-145, s. 14.14(c)-(e), provides: "(c) The Center [Biofuels Center of North Carolina] shall comply with the following reporting requirements: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the Center's annual audited financial statement within 30 days of issuance of the statement. "(d) Remaining allotments after September 1 shall not be released to the Center if it does not satisfy the reporting requirements provided in subsection (b) of this section. "(e) Beginning fiscal year 2012-2013, no more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of the Center." North Carolina Biotechnology Center. - Session Laws 2011-145, s. 14.15(c)-(e), provides: "(c) The Center [North Carolina Biotechnology Center] shall comply with the following reporting requirements: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the Center's annual audited financial statement within 30 days of issuance of the statement. "(d) Remaining allotments after September 1 shall not be released to the Center if it does not satisfy the reporting requirements provided in subsection (b) of this section. "(e) Beginning in fiscal year 2012-2013, no more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of the Center." Session Laws 2015-241, s. 15.17(b)-(d), provides: "(b) The Center shall prioritize funding and distribution of loans over existing funding and distribution of grants. "(c) Except to provide administrative flexibility, up to ten percent (10%) of each of the allocations in subsection (a) of this section may be reallocated to one or more of the other allocations in subsection (a) of this section if, in the judgment of Center management, the reallocation will advance the mission of the Center. "(d) The Center shall comply with the following reporting requirements: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the Center's annual audited financial statement within 30 days of issuance of the statement." Rural Economic Development Center. - Session Laws 2011, s. 14.16(b)-(g), provides: "(b) Funds allocated in subsection (a) of this section for community development grants shall support development projects and activities within the State's communities. Any new or previously funded community development corporation, as that term is defined in subsection (c) of this section, is eligible to apply for community development grant funds. However, no community development grant funds shall be released to a community development corporation unless the corporation can demonstrate that there are no outstanding or proposed assessments or other collection actions against the corporation for any State or federal taxes, including related penalties, interest, and fees. "(c) For purposes of this section, the term 'community development corporation' means a nonprofit corporation: "(1) Chartered pursuant to Chapter 55A of the General Statutes; "(2) Tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code of 1986; "(3) Whose primary mission is to develop and improve low-income communities and neighborhoods and Tier 1 counties through economic and related development; "(4) Whose activities and decisions are initiated, managed, and controlled by the constituents of those local communities; and "(5) Whose primary function is to act as deal maker and packager of projects and activities that will increase their constituencies' opportunities to become owners, managers, and producers of small businesses, affordable housing, and jobs designed to produce positive cash flow and curb blight in the targeted community. "(d) The Rural Center [the "Rural Center" is the Rural Economic Development Center] shall provide a report containing detailed budget, personnel, and salary information to the Office of State Budget and Management in the same manner as State departments and agencies in preparation for biennium budget requests. "(e) In awarding grants under this section, the Rural Center shall give preference to a resident company. For purposes of this section, the term 'resident company' means a company that has paid unemployment taxes or income taxes in this State and whose principal place of business is located in this State. An application for a project that serves an economically distressed area shall have priority over a project that does not. A grant to assist with water infrastructure needs is not subject to the provisions of G.S. 143-355.4 . "(f) By September 1 of each year, and more frequently as requested, the Rural Center shall report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(g) Beginning Fiscal Year 2012-2013, no more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of the Rural Center." Opportunities Industrialization Center. - Session Laws 2011-145, s. 14.18(b)-(d), provides: "(b) By September 1 of each year, and more frequently as requested, the Rural Center shall report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on OI Centers ["OI Center" means Opportunities Industrialization Center] receiving funds pursuant to subsection (a) of this section. The report shall include data for each OI Center on all itemized expenditures and all fund sources for the prior State fiscal year. The report shall also contain a written narrative on prior fiscal year program activities, objectives, and accomplishments that were funded with funds appropriated in subsection (a) of this section. (c) The Rural Center shall ensure that each OI Center complies with the audit and reporting requirements prescribed by G.S. 143C-6-232 and Section 09 North Carolina Administrative Code 03M.0101. (d) No funds appropriated under this act shall be released to an OI Center listed in subsection (a) of this section if the OI Center has any overdue tax debts, as that term is defined in G.S. 105-243.1 , at the federal or State level." North Carolina Biotechnology Center/Examine Center Operations. - Session Laws 2013-360, s. 15.32(a), provides: "The Board of Directors (hereinafter "Board") of the North Carolina Biotechnology Center (hereinafter "Center") shall review and examine each aspect of the Center's operations to determine ways in which efficiencies and cost-savings can be achieved. The review required by this section shall include evaluating: "(1) The activities conducted at the Center's headquarters in Research Triangle Park to determine how each and every activity is necessary to achieve the goals for which State funds are appropriated. Any unnecessary or duplicative activities shall be reduced or eliminated. "(2) The activities conducted at the Center's regional offices and how those activities can be consolidated and performed in fewer locations. "(3) Staffing requirements at the Center's headquarters and at the regional offices to determine whether some staff positions are duplicated and, if so, whether those duplications can be reduced or eliminated. "(4) Whether State funds would be better used to provide additional grants and loans rather than to support current staffing levels and whether reducing current staffing levels to increase the amount of funds available for grants and loans would provide a positive return on investment. The Center shall determine the appropriate percentage of State funds that should be disbursed for grants, loans, and staff to maximize the return on State funds appropriated to the Center. "(5) The administration of grant and loan programs funded in any way with State funds to ensure that the programs are conducted in a cost-efficient manner. "(6) Any and all cash balances on hand to determine ways in which those cash balances can be used quickly to make grants and loans. "(7) The size of the Board and the overall governance of the Center to determine whether changes in either or both can be made to make the Center more cost-efficient and effective in providing grants or loans. "(8) Whether it would be beneficial to the State if the funds appropriated in this act to the Center for the 2014-2015 fiscal year, and any funds that might be appropriated to the Center in future fiscal years, were instead appropriated to the Department of Commerce for purposes of establishing and implementing a competitive grants process. "(b) By March 1, 2014, the Center shall report the findings of the review required by subsection (a) of this section to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division. The report shall include the steps taken by the Center to implement any changes made to the Center's operations as a result of the review and shall include the Center's anticipated funding requirements from the General Assembly. "(c) Remaining allotments after March 1, 2014, shall not be released to the Center if it does not conduct the review and report its findings as provided in this section." Disaster Recovery Act of 2017. - Session Laws 2017-119, s. 5, provides: "No Reversion of Funds. - Funds described in Section 1 of this act shall remain available to implement the provisions of this act until the General Assembly directs the reversion of any unexpended and unencumbered funds. G.S. 143C-6-23(f1)(1) shall not apply to funds described in Section 1 of this act." Non-State Entities/Report And Reversion Requirements. - Session Laws 2018-5, s. 6.2(a)-(c), as amended by Session Laws 2018-145, s. 12(a), provides: "(a) Definition. - For purposes of this section, the term 'non-State entity' is as defined in G.S. 143C-1-1 . "(b) Reporting Requirement. - Unless required to report on the use of funds under another provision of law, and by no later than June 30, 2019, each non-State entity receiving expansion funds appropriated in this act or S.L. 2017-57 for the 2018-2019 fiscal year shall submit a report to the Office of State Budget and Management and the Fiscal Research Division of the General Assembly that provides all of the following information: "(1) A description of how the funds are used or are to be used, including outcomes and specific deliverables achieved. "(2) The amount of State funds received and expended during the 2018-2019 fiscal year. "(3) The amount of State funds expended for administrative purposes during the 2018-2019 fiscal year, including the amount of State funds expended for salaries and benefits. "(4) For each employee, the amount of State funds used for the employee's annual salary. "(c) Funds Shall Not Revert. - Notwithstanding the date set forth in G.S. 143C-6-23(f1)(1) , expansion funds from the net General Fund appropriations or allocations in this act to a non-State entity shall not be subject to the return requirement set forth in G.S. 143C-6-23(f1)(1) until June 30, 2020. "(d) No Certification Required. - Notwithstanding any rule or regulation to the contrary, a State agency administering funds appropriated in this act or S.L. 2017-57 for a non-State entity subject to the requirements of G.S. 143C-6-23 shall not require as a condition for receipt of the funds submission of any documentation attesting or certifying (i) that it is an organization that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code or (ii) that it is a nonprofit organization, unless a State statute or federal law specifically requires such attestation or certification." Editor's Note. - Session Laws 2009-451, s. 14.22, provides: "(a) The North Carolina Institute of Minority Economic Development, Inc., Land Loss Prevention Project, North Carolina Minority Support Center, North Carolina Community Development Initiative, Inc., North Carolina Association of Community Development Corporations, Inc., North Carolina Biotechnology Center, North Carolina Center for Automotive Research, Inc., Biofuels Center of North Carolina, High Point Market Authority, and Partnership for the Sounds, Inc., shall do the following: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments, and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the organization's annual audited financial statement within 30 days of issuance of the statement. "(b) Remaining allotments after September 1 shall not be released to any nonprofit organization that does not satisfy the reporting requirements provided in subsection (a) of this section." Session Laws 2011-145, s. 14.10(a)-(c), provides: "(a) Ag in the Classroom, Councils of Government, Defense & Security Technology Accelerator, FFA Foundation, High Point Market Authority, Indian Economic Development Initiative, Johnson & Wales University, Land Loss Prevention Project, North Carolina Association of Community Development Corporations, North Carolina Institute of Minority Economic Development, Inc., North Carolina Community Development Initiative, Inc., North Carolina Minority Support Center, and Partnership for the Sounds, Inc., shall do the following: (b) Remaining allotments after September 1 shall not be released to any nonprofit organization that does not satisfy the reporting requirements provided in subsection (a) of this section. (c) Beginning in fiscal year 2012-2013, no more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of an entity named in subsection (a) of this section." Session Laws 2011-145, s. 14.11(g), provides: "Beginning fiscal year 2012-2013, no more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of an entity named in subsection (b) of this section." Those entities include: Aurora Fossil Museum; Cape Fear Museum; Carolina Raptor Center; Catawba Science Center; Colburn Earth Science Museum, Inc.; Core Sound Waterfowl Museum; Discovery Place; Eastern NC Regional Science Center; Fascinate-U; Granville County Museum Commission, Inc.-Harris Gallery; Greensboro Children's Museum; The Health Adventure Museum of Pack Place Education, Arts and Science Center, Inc.; Highlands Nature Center; Imagination Station; Imagination Station; The Iredell Museums, Inc.; Kidsenses; Museum of Coastal Carolina; The Natural Science Center of Greensboro, Inc.; North Carolina Museum of Life and Science; Pisgah Astronomical Research Institute; Port Discover: Northeastern North Carolina's Center for Hands-On Science, Inc.; Rocky Mount Children's Museum; Schiele Museum of Natural History and Planetarium, Inc.; Sci Works Science Center and Environmental Park of Forsyth County; Sylvan Heights Waterfowl Park and Eco-Center; Western North Carolina Nature Center; Wilmington Children's Museum. Session Laws 2011-145, s. 14.12B(a), (b) and (d), provides: "(a) RTI International shall do the following: (1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. (2) Provide to the Fiscal Research Division a copy of the organization's annual audited financial statement within 30 days of issuance of the statement. (b) Remaining allotments after September 1 shall not be released to RTI International if the organization does not satisfy the reporting requirements provided in subsection (a) of this section. (d) Beginning fiscal year 2012-2013, no more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of RTI International." Session Laws 2011-145, s. 14.13(c), as amended by Session Laws 2011-391, s. 37, provides: "No more than one hundred twenty thousand dollars ($120,000) in State funds shall be used for the annual salary of any one employee of a regional economic development commission." 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. 15.25, provides: "Ag in the Classroom, High Point Furniture Market Authority, Johnson & Wales University, North Carolina's Eastern Region, North Carolina's Northeast Commission, Southeastern North Carolina Regional Economic Development Commission, Western North Carolina Regional Economic Development Commission, Charlotte Regional Partnership, Inc., Piedmont Triad Partnership, RTI International, Research Triangle Regional Partnership, and The Support Center shall do the following: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the entity's annual audited financial statement within 30 days of issuance of the statement." Session Laws 2013-360, s. 15.30(c), provides: "The Center shall comply with the following reporting requirements: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the Center's annual audited financial statement within 30 days of issuance of the statement." 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. At the direction of the Revisor of Statutes, the definitions in subsection (a) were renumbered to maintain alphabetical order. Session Laws 2015-241, s. 15.19, provides: "Brevard Station Museum, Cleveland County ALWS Baseball, Inc., High Point Furniture Market Authority, RTI International, The Rankin Museum, Inc., and The Support Center shall do the following: "(1) By September 1 of each year, and more frequently as requested, report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division on prior State fiscal year program activities, objectives, and accomplishments and prior State fiscal year itemized expenditures and fund sources. "(2) Provide to the Fiscal Research Division a copy of the entity's annual audited financial statement within 30 days of issuance of the statement." Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2015-2017 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2015-2017 fiscal biennium." Session Laws 2015-241, s. 33.6, is a severability clause. Session Laws 2016-94, s. 14.20A(b), as amended by Session Laws 2017-17, s. 1, and as amended by Session Laws 2019-75, s. 2, provides: "Notwithstanding G.S. 143C-6-23(f1)(1) and G.S. 143C-1-2 , funds allocated by this section shall be held in reserve by the Office of State Budget and Management and the allocations to each County shall be released when the County and one or more of the municipalities specified in subsection (a) of this section reach agreement on the funds allocated to that County by this section through interlocal agreements or the formation of regional water and sewer authorities or a combination of interlocal agreements and regional water and sewer authorities. Funds not spent or encumbered by June 30, 2021, shall be returned by the local governments or regional water and sewer authority to the Office of State Budget and Management and revert to the General Fund." Session Laws 2016-94, s. 27.4(a)-(c), provides: "(a) G.S. 143C-6-23(f1)(1) shall not apply to funds appropriated for the 2015-2016 fiscal year for the following: "(1) School construction funds for the construction of a collocated middle and high school in Jones County. "(2) Grant-in-aid to Project Healing Waters Fly Fishing, Inc., for transporting veterans to recreational activities. These funds may also be used by Project Healing Waters Fly Fishing, Inc., for travel and lodging expenses associated with recreational activities for veterans. "(3) Grant-in-aid to the Averasboro Battlefield Commission to assist with the purchase and relocation of the Shaw Halfway House. These funds shall instead be allocated to Averasboro Town Restoration Association, Inc., for the purchase and relocation of the Shaw Halfway House. "(b) G.S. 143C-6-23(f1)(1) shall not apply to funds appropriated for the 2016-2017 fiscal year for school construction funds for the construction of a collocated middle and high school in Jones County. "(c) Subsection (a) of this section becomes effective June 30, 2016." Session Laws 2016-94, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2016.'" Session Laws 2016-94, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2016-2017 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2016-2017 fiscal year." Session Laws 2016-94, s. 39.7, is a severability clause. Session Laws 2016-124, s. 4.1(6), as amended by Session Laws 2018-46, s. 2(a), provides: "In addition to any other funds appropriated during the 2016-2017 fiscal year, there is appropriated from the Savings Reserve Account to the General Fund the sum of one hundred million nine hundred twenty-eight thousand three hundred seventy dollars ($100,928,370) in nonrecurring funds for the 2016-2017 fiscal year and there is appropriated from the unappropriated General Fund balance the sum of one hundred million dollars ($100,000,000) in nonrecurring funds for the 2016-2017 fiscal year. These funds shall be allocated as follows: "(6) $5,000,000 shall be allocated to The Golden L.E.A.F. (Long Term Economic Advancement Foundation), Inc., a nonprofit corporation, for the purpose of providing grants to eligible entities capable of making loans to small businesses affected by Hurricane Matthew, the western wildfires, or Tropical Storms Julia and Hermine. These funds shall not be subject to G.S. 143C-6-23(d) or G.S. 143C-6-23(f1)(1) ." Session Laws 2017-57, s. 6.13(a)-(c), provides: "(a) Definition. - For purposes of this section, the term "non-State entity" is as defined in G.S. 143C-1-1 . "(b) Reporting Requirement. - Unless required to report on the use of funds under another provision of law, and by no later than June 30, 2018, each non-State entity receiving expansion funds appropriated in this act for the 2017-2018 fiscal year shall submit a report to the Office of State Budget and Management that provides all of the following information: "(1) A description of how the funds are used or are to be used, including outcomes and specific deliverables achieved. "(2) The amount of State funds received and expended during the 2017-2018 fiscal year. "(3) The amount of State funds expended for administrative purposes during the 2017-2018 fiscal year, including the amount of State funds expended for salaries and benefits. "(4) For each employee, the amount of State funds used for the employee's annual salary. "(c) Funds Shall Not Revert. - Notwithstanding the date set forth in G.S. 143C-6-23(f1)(1) , expansion funds from the net General Fund appropriations or allocations in this act to a non-State entity shall not be subject to the return requirement set forth in G.S. 143C-6-23(f1)(1) until June 30, 2019. Session Laws 2017-57, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2017.'" Session Laws 2017-57, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2017-2019 fiscal biennium, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2017-2019 fiscal biennium." Session Laws 2017-57, s. 39.6, is a severability clause. Session Laws 2017-119, s. 1(2), as amended by Session Laws 2018-46, s. 2(b), provides: "If Senate Bill 257 [Session Laws 2018-57] of the 2017 Regular Session becomes law, one hundred million dollars ($100,000,000) reserved as Supplemental Disaster Recovery Funds in that act shall be allocated as follows: "(2) Infrastructure. - Thirty million dollars ($30,000,000) to the Golden L.E.A.F. (Long-Term Economic Advancement Foundation), Inc., a nonprofit corporation, to provide grants to local governments and to 501(c)(3) nonprofit corporations for assistance and relief from Hurricane Matthew, the western wildfires, and Tropical Storms Julia and Hermine. These funds shall not be subject to G.S. 143C-6-23(d) or G.S. 143C-6-23(f1)(1) . For purposes of this subdivision, infrastructure includes nonresidential buildings that serve the public, water, sewer, sidewalks, storm drainage, and other, similar projects." Session Laws 2018-5, s. 5.6(f), provides: "No Reversion of Funds. - Funds described in subdivisions (1), (3), (4), and (5) and sub-subdivision c. of subdivision (2) of subsection (b) of this section shall remain available to implement the provisions of this section until the General Assembly directs the reversion of any unexpended and unencumbered funds and G.S. 143C-6-23(f1)(1) shall not apply to those funds." Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2018-2019 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2018-2019 fiscal year." Session Laws 2018-5, s. 39.7, is a severability clause. Session Laws 2018-138, s. 1.3(4), provides: "Five million dollars ($5,000,000) to the Office of State Budget and Management for The Golden L.E.A.F. (Long-Term Economic Advancement Foundation), Inc., a nonprofit corporation, to provide grants to eligible entities capable of making loans to small businesses affected by Hurricane Florence. These funds and funds received by Golden L.E.A.F. pursuant to S.L. 2018-136 shall not be subject to G.S. 143C-6-23(d) ." Session Laws 2018-145, s. 12(b), provides: "The Office of State Budget shall review its rules governing disbursement of State funds to non-State entities to determine if its rules are in compliance with the requirements set forth in G.S. 143C-6-23 . By March 1, 2019, the Office of State Budget and Management shall submit the findings of the review required under this subsection to the Fiscal Research Division and the chairs of the House of Representatives Committee on Appropriations and the Senate Appropriations•ase Budget Committee." Session Laws 2019-75, s. 1, provides: "Notwithstanding any provision of S.L. 2017-57, or of the Committee Report described in Section 39.2 of that act to the contrary, the sum of two hundred fifty thousand dollars ($250,000) in nonrecurring funds for the 2017-2018 fiscal year appropriated in that act to the Department of Military and Veterans Affairs for the construction of public facilities at the North Carolina Veterans Memorial Pavilion in Broadway, North Carolina, shall not revert on June 30, 2019, as required by Section 6.13(c) of that act, but shall remain available for expenditure until June 30, 2020." Session Laws 2019-250, s. 1.2, provides: "Other Disaster Relief and Resiliency Appropriations/Nonrecurring Funds. - In addition to any other funds appropriated during the 2019-2020 fiscal year, there is appropriated from the unappropriated balance in the General Fund the sum of fifty-nine million fifty thousand dollars ($59,050,000) in nonrecurring funds for the 2019-2020 fiscal year to be allocated as follows: "(1) $5,000,000 to the Office of State Budget and Management for the State Emergency Response and Disaster Relief Fund to ensure that sufficient funds are available to provide relief and assistance for Hurricane Dorian, recent storms, and future emergencies, as authorized by G.S. 166A-19.42 . "(2) $9,800,000 to the Department of Public Safety, Division of Emergency Management to be used as follows: "a. $5,000,000 to expand flood mitigation studies. "b. $4,800,000 for water level and breach monitoring systems for 1,510 high and intermediate risk dams. "(3) $15,000,000 to the Department of Public Safety, Office of Recovery and Resiliency to be used as follows: "a. $10,000,000 to provide flexible local government loans to assist distressed communities impacted by Hurricane Matthew, Hurricane Florence, Hurricane Michael, or Hurricane Dorian. The Office shall enter into agreements with local governments to ensure the proper use of the funds and the return of the funds to the State once the local governments have received federal reimbursement. Loans may be used for cash flow assistance while awaiting federal reimbursement. NCORR shall operate the program on a revolving loan fund basis to assist the maximum number of local governments possible. "b. $5,000,000 to provide flexible local government grants to assist distressed communities impacted by Hurricane Dorian. Grants may be used for repairs, staff support and technical assistance, cash flow assistance, and other related activities. "(4) $15,000,000 to the Office of State Budget and Management for the Golden L.E.A.F. (Long-Term Economic Advancement Foundation), Inc., to provide grants to governmental entities and organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. The funds may be used to repair, replace, construct, or improve infrastructure or equipment damaged as a result of Hurricane Matthew, Florence, Michael, or Dorian, as well as to construct or improve infrastructure to support hazard mitigation. For the purposes of this program, infrastructure includes nonresidential buildings that serve the public, water, sewer, stormwater, and other publicly owned assets. The Golden L.E.A.F. may also provide grants to 501(c)(3) nonprofit organizations and established religious organizations to repair or replace places of worship damaged or destroyed by Hurricane Florence. "The funds allocated to the Golden L.E.A.F. in this subdivision are not subject to G.S. 143C-6-23(d) . "(5) $5,000,000 to the Department of Agriculture and Consumer Services, Division of Soil and Water Conservation for stream debris removal. "(6) $5,200,000 to Elizabeth City State University for repairs to academic and residential buildings impacted by Hurricane Dorian. "(7) $1,700,000 to the Department of Public Instruction as a directed grant to Hyde County for repairs to the Ocracoke School necessitated by Hurricane Dorian. "(8) $1,800,000 to the Office of State Budget and Management to provide a directed grant to Hyde County for construction of a pump station and related watershed restoration infrastructure for the Lake Mattamuskeet watershed. "(9) $50,000 to the Department of Environmental Quality for repair, restoration, and related environmental disaster recovery activities at the Department's Coastal Reserves. "(10) $500,000 to the Wildlife Resources Commission for two grant programs to be administered by the Outdoor Heritage Advisory Council." Effect of Amendments. - Session Laws 2007-323, s. 28.22A(o), as amended by Session Laws 2007-345, s. 12, effective July 1, 2008, substituted "State Health Plan for Teachers and State Employees" for "Teachers' and State Employees' Comprehensive Major Medical Plan" in subdivision (a)(1). Session Laws 2014-100, s. 6.5(a), effective July 1, 2014, in subsection (a), added subdivision (a)(4) and made minor stylistic changes; in subsection (d), added the second sentence in subdivision (d)(5) and rewrote subdivision (d)(12); and added subsections (d1), (f1), (f2), (j), and (k). See Editor's note for applicability. Session Laws 2015-264, s. 21, effective October 1, 2015, substituted "section" for "act" at the end of subdivision (f1)(3). Session Laws 2019-19, s. 1(a), effective July 1, 2019, in subsection (g), twice substituted "shall" for "must" and added the last sentence.