reglab/statecodes huggingface dataset:
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 3A - Emergency War Powers of Governor. › § 147-33.5 - Federal action controlling.

§ 147-33.5. Federal action controlling.
All action taken under this Article and all orders, rules and regulations made pursuant thereto in any field or with respect to any subject matter over which the United States Army or Navy or any other department or agency of the United States government has duly taken jurisdiction shall be taken or made with due consideration to the orders, rules, regulations, actions, recommendations and requests of such department or agency and shall be consistent therewith. Blackouts, radio silences and evacuations shall be carried out only in such areas, at such times, and for such periods as shall be designated by air-raid warnings or orders with respect thereto issued by the United States Army, or its duly designated agency, and only under such conditions and in such manner as shall be consistent with such warning or order, and practice blackouts shall be held only when and as authorized by the United States Army or its duly designated agency. (1943, c. 706, s. 5; 1959, c. 337, s. 6; 2011-183, s. 127(b).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 3A - Emergency War Powers of Governor. › § 147-33.6 - Construction of Article.

§ 147-33.6. Construction of Article.
This Article shall be construed liberally to effectuate its purposes. (1943, c. 706, s. 6; 1959, c. 337, s. 6.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-34 - Office and office hours.

§ 147-34. Office and office hours.
The Secretary of State shall attend at his office, in the City of Raleigh, between the hours of 10 o'clock A.M. and three o'clock P.M., on every day of the year, Sundays and legal holidays excepted. (1868-9, c. 270, s. 44; 1870-1, c. 111; Code, s. 3339; Rev., s. 5344; C.S., s. 7652.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-35 - Salary of Secretary of State.

§ 147-35. Salary of Secretary of State.
The salary of the Secretary of State shall be set by the General Assembly in the Current Operations Appropriations Act. In addition to the salary set by the General Assembly in the Current Operations Appropriations Act, longevity pay shall be paid on the same basis as is provided to employees of the State who are subject to the North Carolina Human Resources Act. (1879, c. 240, s. 6; 1881, p. 632, res.; Code, s. 3724; Rev., s. 2741; 1907, c. 994; 1919, c. 247, s. 2; C.S., s. 3863; Ex. Sess. 1920, c. 49, s. 4; 1921, c. 11, s. 1; 1931, c. 277; 1933, c. 46; 1935, c. 304; 1941, c. 1; 1947, c. 1041; 1949, c. 1278; 1953, c. 1, s. 2; 1957, c. 1; 1963, c. 1178, s. 1; 1967, c. 1130; c. 1237, s. 1; 1969, c. 1214, s. 1; 1971, c. 912, s. 1; 1973, c. 778, s. 1; 1975, 2nd Sess., c. 983, s. 14; 1977, c. 802, s. 42.7; 1983, c. 761, s. 212; 1983 (Reg. Sess., 1984), c. 1034, s. 164; 1987, c. 738, s. 32(b); 2013-382, s. 9.1(c).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-36.1 - Deputy Secretary of State.

§ 147-36.1. Deputy Secretary of State.
The duly classified Deputy Secretary of State as reflected by the records of the State Department of Personnel, appointed by the Secretary of State to aid him in the discharge of his duties, shall have the authority to perform all acts and duties of the office in the absence of his chief, or in the case of his inability to act, or under his direction. In exercising such authority, certificates relating to documents and other filings, shall be issued in the name of the Secretary of State, printed, typed, stamped or facsimile signature, and signed by the Deputy Secretary of State.
Employees in the office of the Secretary of State designated as deputy or director of specific divisions in the Department, are empowered to issue certificates relating to documents and other filings within the scope of their division. In exercising such authority the certificates shall be issued in the name of the Secretary of State, printed, typed, stamped or facsimile signature, and signed by the deputy or director indicating his approved title. Provided, however, that if the volume of documents or certificates to be issued makes an embossed seal and the autograph signature of the deputy or director impractical, the documents may be certified and certificates issued under the facsimile signature and seal of the Secretary of State only. (1967, c. 1265; 1987, c. 349.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-37 - Secretary of State; fees to be collected.

§ 147-37. Secretary of State; fees to be collected.
When no other charge is provided by law, the Secretary of State shall collect such fees for copying any document or record on file in his office which in his discretion bears a reasonable relation to the quantity of copies supplied and the cost of purchasing or leasing and maintaining copying equipment. These fees may be changed from time to time, but a schedule of fees shall be available on request at all times. In addition to copying charges, the Secretary of State shall collect a fee of ten dollars ($10.00) for certifying any document or record on file in his office or for issuing any certificate as to the facts shown by the records on file in his office, except that if two or more certificates for foreign adoption are requested concurrently, the fee for the second and subsequent certificates is five dollars ($5.00). (R.C., c. 102, s. 13; 1870-1, c. 81, s. 3; 1881, c. 79; Code, s. 3725; Rev., s. 2742; C.S., s. 3864; 1979, c. 85, s. 2; 1991, c. 429, s. 1; 1998-212, s. 29A.9(e); 2002-126, s. 29A.32.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-39 - Custodian of statutes, records, deeds, etc.

§ 147-39. Custodian of statutes, records, deeds, etc.
The Secretary of State is charged with the custody of all statutes and joint resolutions of the legislature, all documents which pass under the great seal, and of all the books, records, deeds, parchments, maps, and papers now deposited in his office or which may hereafter be there deposited pursuant to law, and he shall from time to time make all necessary provisions for their arrangement and preservation. Every deed, conveyance, or other instrument whereby the State or any State agency or institution has acquired title to any real property and which is deposited with the Secretary of State shall be filed by him, and indexed according to the county or counties wherein the real property is situated and the name or names of the grantor or grantors and of the grantee; and the real property shall be briefly described in the index. (R.C., c. 104, s. 105; 1868-9, c. 270, s. 41; 1873-4, c. 129; Code, s. 3337; Rev., s. 5347; C.S., s. 7656; 1957, c. 584, s. 5.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-41 - To keep records of oyster grants.

§ 147-41. To keep records of oyster grants.
The Secretary of State shall keep books of records in which shall be recorded a full description of all grounds granted for oyster beds under the provisions of Chapter 119 of the Laws of 1887, and laws amendatory thereof, and shall keep a map or maps showing the position and limits of all public and private grounds. (1887, c. 119, s. 14; Rev., s. 2381; C.S., s. 7657.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-42 - Binding original statutes, resolutions, and documents.

§ 147-42. Binding original statutes, resolutions, and documents.
The original statutes and joint resolutions passed at each session of the General Assembly the Secretary of State shall immediately thereafter cause to be bound in volumes of convenient size. Each such volume shall be lettered on the back with its title and the date of its session. (1866-7, c. 71; 1868-9, c. 270, s. 46; Code, s. 3343; Rev., s. 5348; C.S., s. 7658.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-43 - Reports of State officers.

§ 147-43. Reports of State officers.
The Secretary of State shall file and keep in his office one copy of each of the reports of State officers in the best binding in which any such report is issued, and the State Librarian shall likewise keep five similarly bound copies of each such report. (Rev., s. 5101; 1911, c. 211, s. 7; C.S., s. 7300.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-45 - Distribution of copies of State publications.

§ 147-45. Distribution of copies of State publications.
The Secretary of State shall, at the State's expense, as soon as possible after publication, provide such number of copies of the Session Laws and Senate and House Journals to federal, State, and local governmental officials, departments and agencies, and to educational institutions of instruction and exchange use, as is determined by the Legislative Services Commission in consultation with the Principal Clerks of the House of Representatives and the Senate. These publications shall be made available in hardbound and electronic format. Each agency or institution entitled to more than one copy shall receive only one of the copies in hardbound format with the remainder in electronic format, unless that agency or institution requests additional hardbound copies from the Secretary of State by August 1 of the calendar year. The Legislative Services Commission, in consultation with the Principal Clerks of the House of Representatives and the Senate, shall determine each year the total number of bound volumes of each publication to be printed and the total number of the electronic copies of each publication to be produced.
Any State agency, department, institution, commission, committee, board, division, bureau, officer, or official that does not receive a copy of the Session Laws may, upon written request from their respective department head to the Secretary of State, and upon the discretion of the Secretary of State as to need, be issued copies of the Session Laws on a permanent loan basis with the understanding that should said copies be needed they will be recalled. (1941, c. 379, s. 1; 1943, c. 48, s. 4; 1945, c. 534; 1949, c. 1178; 1951, c. 287; 1953, cc. 245, 266; 1955, c. 505, s. 6; cc. 989, 990; 1957, c. 269, s. 1; cc. 1061, 1400; 1959, c. 215; c. 1028, s. 3; 1965, c. 503; 1967, c. 691, s. 54; cc. 695, 777, 1038, 1073, 1200; 1969, c. 355; c. 608, s. 1; c. 801, s. 2; c. 852, ss. 1, 2; c. 1190, s. 54; c. 1285; 1973, c. 476, ss. 48, 84, 128, 138, 143, 193; c. 507, s. 5; c. 731, s. 1; c. 762; c. 798, ss. 1, 2; c. 1262, ss. 10, 38; 1975, c. 19, s. 59; c. 879, s. 46; 1975, 2nd Sess., c. 983, s. 115; 1977, c. 379, s. 1; c. 679, s. 8; c. 771, s. 4; 1979, c. 358, s. 27; 1981, c. 412, ss. 4, 5; 1981 (Reg. Sess., 1982), c. 1348, s. 2; 1983, c. 842; 1987, c. 827, s. 59; 1989, c. 727, s. 223(b); c. 751, s. 9(b); 1991 (Reg. Sess., 1992), c. 959, s. 74; 1993, c. 522, s. 18; c. 553, s. 53; 1995, c. 166, s. 2; c. 509, s. 100; 1995 (Reg. Sess., 1996), c. 603, s. 5; c. 743, s. 22; 1997-443, ss. 11A.118(a), 11A.119(a); 1998-202, s. 4(bb); 2000-137, s. 4(ff); 2001-513, s. 16(a).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-46.1 - Publications furnished State departments, bureaus, institutions and agencies.

§ 147-46.1. Publications furnished State departments, bureaus, institutions and agencies.
Upon request of any State department, bureau, institution or agency, and upon authorization by the Governor and Council of State, the Secretary of State shall supply to such department, bureau, institution or agency copies of any State publications then available to replace worn, damaged or lost copies and such additional sets or parts of sets as may be requested to meet the reasonable needs of such departments, bureaus, institutions or agencies, disclosed by the request.
This section shall not authorize the reprinting of any State publications which would not be ordered without reference to the provisions hereof. (1947, c. 639.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-48 - Sale of Laws and Journals.

§ 147-48. Sale of Laws and Journals.
Such Laws and Journals as may be printed in excess of the number directed to be distributed, the Secretary of State may sell at such price as he deems reasonable, not exceeding cost plus ten percent (10%). All proceeds received from sales made pursuant to this section shall be paid into the State treasury. (1941, c. 379, s. 4; 1943, c. 48, s. 4; 1955, c. 978, s. 2; 1967, c. 691, s. 55; 1977, c. 802, s. 50.30.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-49 - Disposition of damaged and unsaleable publications.

§ 147-49. Disposition of damaged and unsaleable publications.
The Secretary of State is hereby authorized and empowered to dispose of damaged and unsaleable House and Senate Journals and Session Laws of various years at a price to be determined by the Secretary of State. (1939, c. 345; 1967, c. 691, s. 56; 2001-487, s. 93.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-50 - Publications of State officials and department heads furnished to certain institutions, agencies, etc.

§ 147-50. Publications of State officials and department heads furnished to certain institutions, agencies, etc.
Every State official and every head of a State department, institution or agency issuing any printed report, bulletin, map, or other publication shall, on request, furnish copies of such reports, bulletins, maps or other publications to the following institutions in the number set out below:
University of North Carolina at Chapel Hill 25 copies;
University of North Carolina at Charlotte 2 copies;
University of North Carolina at Greensboro 2 copies;
North Carolina State University at Raleigh 2 copies;
East Carolina University at Greenville 2 copies;
Duke University 25 copies;
Wake Forest College 2 copies;
Davidson College 2 copies;
North Carolina Supreme Court Library 2 copies;
North Carolina Central University 5 copies;
Western Carolina University 2 copies;
Appalachian State University 2 copies;
University of North Carolina at Wilmington 2 copies;
North Carolina Agricultural and Technical
State University 2 copies;
Legislative Library 2 copies;
and to governmental officials, agencies and departments and to other educational institutions, in the discretion of the issuing official and subject to the supply available, such number as may be requested: Provided that five sets of all such reports, bulletins and publications heretofore issued, insofar as the same are available and without necessitating reprinting, shall be furnished to the North Carolina Central University. The provisions in this section shall not be interpreted to include any of the appellate division reports or advance sheets distributed by the Administrative Office of the Courts. Except for reports, bulletins, and other publications issued for free distribution, this section shall not apply to the North Carolina State Museum of Natural Sciences. (1941, c. 379, s. 5; 1955, c. 505, s. 7; 1967, cc. 1038, 1065; 1969, c. 608, s. 1; c. 852, s. 3; 1973, c. 476, s. 84; c. 598; c. 731, s. 2; c. 776; 1977, c. 377; 1979, c. 591, s. 1; 1981, c. 435; 1993, c. 561, s. 116(j).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-51 - Clerks of superior courts responsible for Appellate Division Reports; lending prohibited.

§ 147-51. Clerks of superior courts responsible for Appellate Division Reports; lending prohibited.
From and after March 9, 1927, the clerks of the superior courts of the State of North Carolina are held officially responsible for the volumes of the North Carolina Appellate Division Reports furnished and to be furnished them by the State.
The said clerks of the various courts shall not lend or permit to be taken from their custody the said Reports, nor shall any person with or without the permission of the said clerks take them from their possession. (1927, c. 259; 1969, c. 1190, s. 55.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-54.1 - Division of Publications; duties.

§ 147-54.1. Division of Publications; duties.
The Secretary of State is authorized to set up a division to be designated as the Division of Publications and to appoint a director thereof who shall be known as the Director of Publications. This Division shall publish the North Carolina Manual, Directory, Index of Local Legislation and such other publications as may be useful to the members and committees of the General Assembly and other officials of the State and of the various counties and cities. Unless otherwise required by law, the Secretary may publish electronically information permitted or required by this section. The Secretary may sell these publications at such prices as the Secretary deems reasonable; the proceeds of sale shall be paid into the State treasury.
The Division shall also perform all such other duties as may be assigned by the Secretary of State. (1915, c. 202, ss. 1, 2; C.S., ss. 6147, 6148; 1939, c. 316; 1971, c. 685, s. 3; 1977, c. 802, s. 50.31; 1999-260, s. 2.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-54.4 - Certification of local government property mappers.

§ 147-54.4. Certification of local government property mappers.
(a) Definitions. – The following definitions apply in this section:
(1) Department. – The Department of the Secretary of State.
(2) Large-scale. – A scale that uses an inch to represent no more than 400 feet.
(3) Local government. – A county as defined in G.S. 153A-10 and a city as defined in G.S. 160A-1.
(4) Property mapper. – A person who is employed by a local government and is responsible for creating and maintaining large-scale cadastral maps.
(b) Certification. – The Department shall establish a certification program for property mappers. The purpose of the program is to protect and enhance the State's investment in local government large-scale cadastral maps. To be certified as a property mapper, an applicant must meet the following minimum requirements and the additional requirements set by the Department:
(1) Be at least 18 years old.
(2) Hold a high school diploma or certificate of equivalency.
(3) Achieve a passing score in courses of instruction approved by the Department covering the following topics:
a. The principles and techniques of property mapping.
b. The laws of North Carolina governing the listing, appraisal, and assessment of real property for taxation.
The Department shall establish requirements for certification as a property mapper that are in addition to these minimum requirements. The additional requirements shall ensure that an applicant who is certified as a property mapper has the minimum skills necessary to create and maintain large-scale cadastral maps. In establishing these additional requirements, the Department may consult with the advisory committee on land records created by G.S. 147-54.3(f), the North Carolina Property Mappers' Association, and other relevant professional groups. The additional requirements may include mapping experience and a passing score on an examination administered by the Department.
(c) Renewal. – A certification as a property mapper must be renewed every two years. Attendance of 24 hours of continuing education approved by the Department is a condition of renewal of a certification. The Department shall publish a list of courses acceptable for meeting this continuing education requirement.
(d) Application and Fees. – An applicant for certification as a property mapper or renewal of certification as a property mapper must file an application with the Department. The applicant must submit a fee of twenty dollars ($20.00) with the application. Fees collected under this section shall be credited to the General Fund.
(e) Rules. – The Department may adopt rules to implement this section. Chapter 150B of the General Statutes governs the adoption of rules by the Department. (1993, c. 326, s. 1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-54.5 - Investor Protection and Education Trust Fund; administration; limitations on use of the Fund.

§ 147-54.5. Investor Protection and Education Trust Fund; administration; limitations on use of the Fund.
(a) The Investor Protection and Education Trust Fund created in the Department of the Secretary of State as an expendable trust account to be used by the Secretary of State only for the purposes set forth in this section.
(b) The proceeds of the Investor Protection and Education Trust Fund shall be used by the Secretary of State to provide investor protection and education to the general public and to potential securities investors in the State through:
(1) The use of the media, including television and radio public service announcements and printed materials; and
(2) The sponsorship of educational seminars, whether live, recorded, or through other electronic means.
(c) The proceeds of the Investor Protection and Education Trust Fund shall not be used for:
(1) Travel expenses of the Secretary of State or staff of the Department of the Secretary of State, unless those expenses are directly related to specific investor protection and education activities performed in accordance with this section.
(2) General operating expenses of the Department of the Secretary of State, or to supplement General Fund appropriations to the Department of the Secretary of State for other than investor education and protection activities.
(3) Promoting the Secretary of State or the Department of the Secretary of State.
(d) Expenditures from the Investor Protection and Education Trust Fund shall be made in compliance with State purchasing and contracting requirements for competitive bidding in accordance with the provisions of Article 3 of Chapter 143 of the General Statutes.
(e) Revenues derived from consent orders resulting from negotiated settlements of securities investigations by the Secretary of State shall be credited to the Fund. The State Treasurer shall invest the assets of the Fund according to law. Any interest or other investment income earned by the Investor Protection and Education Trust Fund shall remain in the Fund. The balance of the Investor Protection and Education Trust Fund at the end of each fiscal year shall not revert to the General Fund.
(f) Beginning January 1, 1997, the Department of the Secretary of State shall report annually to the Fiscal Research Division of the General Assembly, the Joint Legislative Commission on Governmental Operations, and the Joint Legislative Oversight Committee on General Government on the expenditures from the Investor Protection and Education Trust Fund and on the effectiveness of investor awareness education efforts of the Department of the Secretary of State. (1996, 2nd Ex. Sess., c. 18, s. 13; 2021-180, s. 37.11(b).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-54.6 - International relations assistance.

§ 147-54.6. International relations assistance.
(a) The Secretary of State may offer direct and indirect assistance in matters relating to international relations and protocol to other governmental agencies and units of the State of North Carolina. The assistance may be provided upon request of the intended recipient when resources are available for these purposes.
(b) The Secretary of State, on behalf of the State, may accept gifts, donations, devises, or other forms of voluntary contributions, apply for grants from public and private sources, and may expend funds received under this subsection for the purpose of promoting international relations and hosting foreign dignitaries and leaders in North Carolina. All funds and gifts received pursuant to this subsection shall be subject to audit by the Office of the State Auditor and all funds shall be expended in conformity with the Executive Budget Act and shall become the property of the State. (1999-260, s. 3; 2011-284, s. 104.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4 - Secretary of State. › § 147-54.7 - Abrogation of offensive geographical place-names.

§ 147-54.7. Abrogation of offensive geographical place-names.
(a) The General Assembly finds that certain geographical place-names are offensive or insulting to the State's people, history, and heritage. These place-names should be replaced by names that reflect the State's people, history, and heritage without resorting to offensive stereotypes, names, words, or phrases.
(b) The Secretary of State, in consultation with the North Carolina Geographic Information Coordinating Council, and pursuant to federal guidelines, shall adopt procedures to effect the change of geographical place-names that are offensive or insulting. The procedures shall include a notification to the governing body of the county where the offensive or insulting place-name is deemed to exist that the Council intends to make application to change the name. The county governing body shall have 90 days in which to respond to the Council, and no action to affect a change in the place-name shall be undertaken by the Council until it has reviewed the county's response, or the expiration of the 90-day period, whichever comes first.
(c) The procedures adopted by the Secretary pursuant to this section shall include the consideration of resolutions, if any, passed by the governing body of any county regarding the changing of a geographical place-name within the county. (2003-211, s. 1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4A - Constitutional Amendments Publication Commission. › § 147-54.8 - Constitutional Amendments Publication Commission.

§ 147-54.8. Constitutional Amendments Publication Commission.
(a) There is established within the Department of the Secretary of State the Constitutional Amendments Publication Commission (hereinafter "Commission").
(b) The Commission shall consist of three members who shall serve ex officio as follows: The Secretary of State, the Attorney General, and the Legislative Services Officer. (1983, c. 844, s. 1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4A - Constitutional Amendments Publication Commission. › § 147-54.9 - Officers; meetings; quorum.

§ 147-54.9. Officers; meetings; quorum.
(a) The Secretary of State shall be the Chairman of the Commission.
(b) A quorum shall consist of all three members.
(c) The Commission shall meet on the call of the Chairman or any two members. (1983, c. 844, s. 1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 4A - Constitutional Amendments Publication Commission. › § 147-54.10 - Powers.

§ 147-54.10. Powers.
(a) At least 75 days before an election in which a proposed amendment to the Constitution, or a revised or new Constitution, is to be voted on, the Commission shall prepare an explanation of the amendment, revision, or new Constitution in simple and commonly used language.
(b) The summary prepared by the Commission shall be printed by the Secretary of State, in a quantity determined by the Secretary of State. A copy shall be sent along with a news release to each county board of elections, and a copy shall be available to any registered voter or representative of the print or broadcast media making request to the Secretary of State. The Secretary of State may make copies available in such additional manner as the Secretary may determine. (1983, c. 844, s. 1; 2016-109, s. 4(b); 2018-131, s. 2.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5 - Auditor. › §§ 147-62: Recodified as § 143-3.3 by Session Laws 1983, c. 913, s. 49.

§ 147-62: Recodified as § 143-3.3 by Session Laws 1983, c. 913, s. 49.
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5 - Auditor. › §§ 147-63, 147-64: Recodified as § 143-3.4 by Session Laws 1983, c. 913, ss. 50, 51.

§§ 147-63 through 147-64: Recodified as § 143-3.4 by Session Laws 1983, c. 913, ss. 50, 51.
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.1 - Salary of State Auditor.

§ 147-64.1. Salary of State Auditor.
(a) The salary of the State Auditor shall be set by the General Assembly in the Current Operations Appropriations Act.
(b) In addition to the salary set by the General Assembly in the Current Operations Appropriations Act, longevity pay shall be paid on the same basis as is provided to employees of the State who are subject to the North Carolina Human Resources Act. (1983, c. 761, s. 214; c. 913, s. 2; 1983 (Reg. Sess., 1984), c. 1034, s. 164; 1987, c. 738, s. 32(b); 2013-382, s. 9.1(c).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.2 - Legislative policy and intent.

§ 147-64.2. Legislative policy and intent.
The General Assembly is ultimately responsible for authorizing the expenditure of public moneys, designating the sources from which moneys may be collected, and shaping the administrative structure to perform the work of government throughout the State, and is held finally accountable for how the funds are spent and what is accomplished with them. The legislature should, therefore, provide the basic direction for audits of State agencies as defined in G.S. 147-64.4.
In the interest of reducing audit overlap and expense at all levels of government, the General Assembly and the Auditor should promote, to the extent possible, coordinated nonduplicating audits of public programs and activities of all governmental levels throughout the State.
It is the intent of this Article that all State agencies, and entities supported, partially or entirely, by public funds be subject to audit and investigation under the policy guidance of the Auditor. These audits and investigations shall be made to assist in furnishing the General Assembly, the Governor, the executive departments and agencies of the State, the governing bodies and executive departments of the political subdivisions of the State, and the public in general with an independent evaluation of public program performance. (1983, c. 913, s. 2; 2021-112, s. 1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.3 - Legislative and management control system.

§ 147-64.3. Legislative and management control system.
It is the intent of this Article that the State Auditor shall perform or coordinate all audit functions for State government. As appropriate, all State agencies are encouraged to establish, maintain, and use effective systems of management control. The adequacy of these control systems will be reviewed by the Auditor. The Auditor may, at his discretion, use such reviews to limit his audit activity or to suggest guidelines, make recommendations, and provide assistance where necessary within the resources available. (1983, c. 913, s. 2.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.4 - Definitions.

§ 147-64.4. Definitions.
The following definitions apply in this Article:
(1) Recodified as subdivision (2a) of this section by Session Laws 2021-112, s. 2(a).
(2) Accounting system or system of accounting. – The total structure of records and procedures that discover, record, classify, and report information on the financial position and operating results of a State agency or any of its funds, balanced account groups, and organizational components.
(2a) Audit. – An independent review or examination of State agency organizations, programs, activities, and functions. The purpose of an audit is to help ensure full accountability and assist State agency officials and employees in carrying out their responsibilities. The elements of an audit are as follows:
a. Financial and compliance: to determine whether financial operations are properly conducted, whether the financial reports of a State agency are presented fairly, and whether the State agency has complied with applicable laws.
b. Economy and efficiency: to determine whether the State agency is managing or utilizing its resources (such as personnel and property) in an economical and efficient manner and the causes of any inefficiencies or uneconomical practices, including inadequacies in laws, management information systems, administrative policies and procedures, or organizational structures.
c. Program results: to determine whether the desired results or benefits are being achieved, whether the objectives established by the General Assembly or another authorizing body are being met, and whether the State agency has considered alternatives that might yield desired results at lower costs.
d. An audit may include all three elements or only one or two. It is not intended or desirable that every audit include all three. Economy and efficiency and program result audits should be selected when their use will meet the needs of expected users of audit results.
(3) Federal agency. – Any department, agency, or instrumentality of the federal government and any federally owned or controlled corporation.
(3a) Investigation. – An independent review or examination of an allegation of an improper governmental activity regarding a State agency organization, program, activity, or function. The purpose of an investigation is to help ensure full accountability and assist State agency officials and employees in carrying out their responsibilities.
(4) State agency. – Any department, political subdivision, institution, board, commission, committee, division, bureau, officer, official or any other entity for which the State has oversight responsibility, including but not limited to, any university, mental or specialty hospital, community college, or clerk of court. (1983, c. 913, s. 2; 1987, c. 564, s. 31; 2021-112, s. 2(a), (b).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.5 - Cooperation with Joint Legislative Commission on Governmental Operations and other governmental bodies.

§ 147-64.5. Cooperation with Joint Legislative Commission on Governmental Operations and other governmental bodies.
(a) Joint Legislative Commission on Governmental Operations. – The Auditor shall furnish copies of any and all audits only when requested by the Joint Legislative Commission on Governmental Operations. The copies shall be in written or electronic form, as requested. Accordingly, the Auditor shall, upon request by the chairmen, appear before the Commission to present findings and answer questions concerning the results of these audits. The Commission is hereby authorized to use these audit findings in its inquiries concerning the operations of State agencies and is empowered to require agency heads to advise the Commission of actions taken or to be taken on any recommendations made in the report or explain the reasons for not taking action.
(b) Requests for Auditor Assistance. – Committees of the General Assembly, the Governor, and other State officials may make written requests that the Auditor undertake, to the extent deemed practicable and within the resources provided, a specific audit or investigation; provide technical assistance and advice; and provide recommendations on management systems, finance, accounting, auditing, and other areas of management interest. The Auditor may request the advice of the Joint Legislative Commission on Governmental Operations in prioritizing these requests and in determining whether the requests are practicable and can be undertaken within the resources provided.
(c) Cooperation with Other Governmental Bodies. – The Auditor shall cooperate, act, and function with other audit or evaluation organizations in the State, with appropriate councils or committees of other states, with governing bodies of the political subdivisions of the State, and with federal agencies in an effort to maximize the extent of intergovernmental audit coordination and thereby avoid unnecessary duplication and expense of audit effort. Nothing in this Article is intended nor shall it be construed as giving the Auditor control over the internal auditors of any agency. (1983, c. 913, s. 2; 1997-443, s. 25; 2001-424, s. 9.1(b).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.6B - Reports of improper governmental activities.

§ 147-64.6B. Reports of improper governmental activities.
(a) The Auditor shall provide various means, including a telephone hotline, electronic mail, and Internet access to receive reports of allegations of improper governmental activities. The Auditor shall periodically publicize the hotline telephone number, electronic mail address, Internet Web site address, and any other means by which the Auditor may receive reports of allegations of improper governmental activities. Individuals who make a report under this section may choose to remain anonymous until the individual affirmatively consents to having his or her identity disclosed.
(b) The Auditor shall investigate reports of allegations of improper governmental activities of State agencies and State employees within the scope of authority set forth in G.S. 147-64.6, including misappropriation, mismanagement, or waste of State resources, fraud, violations of State or federal law, rule or regulation by State agencies or State employees administering State or federal programs, and substantial and specific danger to the public health and safety. When the allegation involves issues of substantial and specific danger to the public health and safety, the Auditor shall notify the appropriate State agency immediately. When the Auditor believes that an allegation of improper governmental activity is outside the authority set forth in G.S. 147-64.6, the Auditor shall refer the allegation to the appropriate State agency responsible for the enforcement or administration of the matter for investigation. When the Auditor believes that an allegation of improper governmental activity involves matters set forth in subdivisions (1), (2), or (3) of this subsection, those matters shall be referred as follows:
(1) Allegations of criminal misconduct to either the State Bureau of Investigation or the District Attorney for the county where the alleged misconduct occurred.
(2) Allegations of violations of Chapter 138A, Chapter 120C and Article 14 of Chapter 120 of the General Statutes to the State Ethics Commission.
(3) Allegations of violations of Chapter 163 of the General Statutes to the State Board of Elections.
(c) All records maintained by the Auditor of reports of unsubstantiated allegations of improper governmental activities shall be destroyed within four years from the date the unsubstantiated allegation was received. (2008-215, s. 1(b); 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.6C - Cost of audit report published.

§ 147-64.6C. Cost of audit report published.
Each audit report shall itemize the number of staff hours used in conducting the audit and in preparation of the audit report and the total cost of conducting the audit and preparing the audit report. (2012-142, s. 17.3.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.6D - Cost of CPA audit report published.

§ 147-64.6D. Cost of CPA audit report published.
Each audit report prepared for a State agency by a Certified Public Accountant shall itemize the number of hours used in conducting the audit and in preparation of the audit report and the total cost of conducting the audit and preparing the audit report. (2012-142, s. 17.4.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.6J - Annual performance audit of the Department of Transportation.

§ 147-64.6J. Annual performance audit of the Department of Transportation.
(a) Beginning the 2019-2020 fiscal year, the Office of the State Auditor shall conduct a performance audit of the Department of Transportation every year. The performance audit shall include an examination of the following:
(1) Budget adherence by department, division, and highway division.
(2) Timeliness of federal reimbursement requests and timeliness of the Department's responses to any federal requests for additional information or action.
(3) Department controls and oversight of divisions and highway divisions as to cash management, project coordination and delivery, and budget adherence.
(4) Efficacy of communication and coordination within the Department.
(5) Efficacy of cash management by the Department.
(6) Other items the State Auditor deems relevant to study, including implementation of the provisions of this act.
(b) The State Auditor shall submit a report of the performance audit to the Joint Legislative Commission on Governmental Operations, Joint Legislative Transportation Oversight Committee, and the Fiscal Research Division. The Department of Transportation shall give the State Auditor full access to all employees and data necessary to complete the audit and the report. The State Auditor shall submit the annual report required by this subsection by the fifteenth day of January beginning in 2021. (2020-91, s. 5.9.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.7A - Obstruction of audit.

§ 147-64.7A. Obstruction of audit.
Any person who shall willfully make or cause to be made to the State Auditor or his designated representatives any false, misleading, or unfounded report for the purpose of interfering with the performance of any audit, special review, or investigation, or to hinder or obstruct the State Auditor or the State Auditor's designated representatives in the performance of their duties, shall be guilty of a Class 2 misdemeanor. (1997-526, s. 1.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.7B - Failure to respond to verification audit.

§ 147-64.7B. Failure to respond to verification audit.
When the Auditor requests information from any organization, other than a State agency, as part of a verification audit and the organization fails to provide the requested information, the organization shall be treated as if the organization failed to meet any condition precedent, classification, or other similar eligibility or qualifying standard subject to the verification audit. The Auditor shall document the organization's failure to provide the requested information in a public record. (2021-112, s. 4(a).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.8 - Independence.

§ 147-64.8. Independence.
The Auditor shall maintain independence in the performance of his authorized duties. Except as otherwise provided by law, neither the General Assembly nor the Governor nor any department or agency of the executive or judicial branches of State government shall have the authority to limit the scope, direction, or report of an audit undertaken by the Auditor. No State regulatory agency shall by any fiscal or administrative requirements attempt to limit the scope, direction, or report of an audit undertaken by the Auditor. (1983, c. 913, s. 2.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.9 - Rules.

§ 147-64.9. Rules.
The Auditor shall make and enforce only those rules that the Auditor determines are reasonably necessary for the operation of the Auditor's office. The Auditor shall install an adequate accounting system for the office and shall keep or cause to be kept a complete, accurate, and adequate record of all fiscal transactions of the office. (1983, c. 913, s. 2; 2019-19, s. 5.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.10 - Powers of appointment.

§ 147-64.10. Powers of appointment.
The Auditor may, subject to the provisions of the North Carolina Human Resources Act, appoint all employees necessary to perform the duties and functions assigned to him by the provisions of this Article.
Except where otherwise provided in this Article, all powers and duties vested in the Auditor may be delegated by him to deputies, assistants, employees, or other auditors, consultants, professionals, and experts, whose services are obtained in accordance with the provisions of this act; but the Auditor shall retain responsibility for the powers and duties so delegated. (1983, c. 913, s. 2; 2013-382, s. 9.1(c).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.11 - Review of office.

§ 147-64.11. Review of office.
The Auditor may, on the Auditor's own initiative and as often as the Auditor deems necessary, or as requested by the General Assembly or the Joint Legislative Oversight Committee on General Government, cause to be made a quality review audit of the operations of the Auditor's office. Such a "peer review" shall be conducted in accordance with standards prescribed by the accounting profession. Upon the recommendation of the Joint Legislative Commission on Governmental Operations, the Auditor may contract with an independent public accountant, qualified management consultant, or other professional person to conduct a financial and compliance, economy and efficiency, and program result audit of the State Auditor. (1983, c. 913, s. 2; 2006-203, s. 117; 2021-180, s. 37.4.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.12 - Conflict of interest.

§ 147-64.12. Conflict of interest.
(a) To preserve the independence and objectivity of the audit function, the Auditor and his employees may not, unless otherwise expressly authorized by statute, serve in any capacity on an administrative board, commission, or agency of government of a political subdivision of the State or any other organization that, under the provisions of this act, they have the responsibility or authority to audit. Nor shall they have a material, direct or indirect financial, or other economic interest in the transactions of any State agency.
(b) The Auditor shall not conduct an audit on a program or activity for which he had management responsibility or in which he has been employed during the preceding two years. The General Assembly shall otherwise provide for the necessary audit of programs and activities within the meaning of this subsection.
If the Auditor's hotline receives a report of allegations of improper governmental activities in a program or activity that the Auditor is prohibited by this subsection from auditing, the Hotline Manager shall transmit the report to the Legislative Services Officer or his designee. The report shall retain the same confidentiality after transmittal to the General Assembly that it had in the possession of the Auditor. (1983, c. 913, s. 2; 1993, c. 152, s. 1; 1996, 2nd Ex. Sess., c. 18, s. 8(n).)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.13 - Construction.

§ 147-64.13. Construction.
This Article shall be construed liberally in the aid of its declared purpose. It is the intent of this Article that the establishment of the Office of the Auditor and the duties, powers, qualifications, and purposes herein specified shall take precedence over any conflicting part or application of any other law. (1983, c. 913, s. 2.)
2023 North Carolina General Statutes › Chapter 147 - State Officers › Article 5A - Auditor. › § 147-64.14 - Severability.

§ 147-64.14. Severability.
If any provision of this Article or the application thereof to any person, State agency, political subdivision, or circumstance is held invalid, such invalidation shall not affect other provisions or applications of this Article which can be given effect without the invalid provision of application, and to this end the provisions of this Article are declared severable. (1983, c. 913, s. 2.)