reglab/statecodes huggingface dataset:
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-1 - Legislative intent; purpose.

§ 143C-8-1. Legislative intent; purpose.
(a) Legislative Intent. – The General Assembly recognizes the need to establish a comprehensive process for capital improvement planning and budgeting that is fully integrated with State financial planning and debt management.
(b) Capital Improvement Planning and Budgeting Process. – The capital improvement planning and budgeting process shall include the following elements:
(1) A database of facilities owned by State agencies, maintained pursuant to G.S. 143-341(4).
(2) Criteria used to evaluate capital improvement needs.
(3) A six-year capital improvement needs estimate.
(4) A six-year capital improvements plan.
(5) Recommendations for capital improvements set forth in the Recommended State Budget as specified in G.S. 143C-3-5.
(c) Office of State Budget and Management to Manage Planning Process. – The Office of State Budget and Management has responsibility for management of the capital improvement planning process. The Director of the Budget may assign to any State agency or institution such duties and responsibilities as may, in the Director's judgment, be necessary to the successful administration of the capital improvement planning process. (1997-443, s. 34.9; 2000-140, s. 93.1(a); 2001-424, s. 12.2(b); 2006-203, s. 3; 2016-119, s. 2(c).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-3 - Capital improvement needs criteria.

§ 143C-8-3. Capital improvement needs criteria.
(a) Criteria. – The Office of State Budget and Management shall develop a weighted list of factors that may be used to evaluate the need for capital improvement projects. The list shall include all of the following:
(1) Preservation, adequacy and use of existing facilities.
(2) Health and safety considerations.
(3) Operational efficiencies.
(4) Projected demand for governmental services.
(b) Reporting. – The Office of State Budget and Management shall include the following in each six-year capital improvement plan submitted to the General Assembly pursuant to G.S. 143C-8-5:
(1) The list of factors developed pursuant to subsection (a) of this section.
(2) The most recent results of applying the factors developed pursuant to subsection (a) of this section to capital funds requests from State agencies. (1997-443, s. 34.9; 2000-140, s. 93.1(a); 2001-424, s. 12.2(b); 2006-203, s. 3; 2016-94, s. 37.7(j).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-4 - Agency capital improvement needs estimates.

§ 143C-8-4. Agency capital improvement needs estimates.
(a) Needs Estimate Required. – On or before September 1 of each even-numbered year, each State agency shall submit to the Office of State Budget and Management and to the Division of Fiscal Research a six-year capital improvement needs estimate. This estimate shall describe the agency's anticipated capital needs for each year of the six-year planning period. Capital improvement needs estimates shall be shown in two parts.
(b) Repairs and Renovations Needs Estimate. – The first part of the capital improvement needs estimates shall include only requirements for repairs and renovations necessary to maintain the existing use of existing facilities. Each proposed repair and renovation expenditure shall be justified by reference to the Facilities Condition Assessment Program operated by the Office of State Construction.
(c) Real Property and New Construction or Facility Rehabilitation Needs Estimate. – The second part of the capital improvement needs estimates shall include only proposals for real property acquisition and projects involving construction of new facilities or rehabilitation of existing facilities to accommodate uses for which the existing facilities were not originally designed. Each project included in this part shall be justified by reference to the needs evaluation criteria established by the Office of State Budget and Management pursuant to G.S. 143C-8-3 and shall include the information required by G.S. 143C-3-3(d)(5).
For capital projects of The University of North Carolina and its constituent institutions, the Office of State Budget and Management shall utilize the needs evaluation information approved by the Board of Governors of The University of North Carolina developed pursuant to G.S. 116-11(9) and shall include the information required by G.S. 143C-3-3(d)(5). (1997-443, s. 34.9; 2000-140, s. 93.1(a); 2001-424, s. 12.2(b); 2006-203, s. 3; 2016-94, s. 37.7(f).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-5 - Six-year capital improvements plan.

§ 143C-8-5. Six-year capital improvements plan.
(a) General. – The State capital improvement plan shall address the long-term capital improvement needs of all State government agencies and shall incorporate all capital projects, however financed, proposed to meet those needs, except that transportation infrastructure projects shall be excluded. On or before December 31 of each even-numbered year, the Director of the Budget shall prepare and transmit to the General Assembly a six-year capital improvement plan. When preparing the plan, the Director of the Budget shall consider the capital improvement needs estimates submitted by State agencies as required in G.S. 143C-8-4. The plan shall be prepared in two parts.
(b) Repair and Renovations Requirements. – The first part of the capital improvement plan shall set forth repair and renovations requirements that, in the judgment of the Director of the Budget, should be met within each year of the six-year planning period to protect and preserve existing capital improvement facilities. The plan shall identify individual projects in priority order by State agency and shall specify the means of financing.
(c) Real Property Acquisition, New Construction, or Facility Rehabilitations. – The second part of the capital improvement plan shall set forth an integrated schedule for real property acquisition, new construction, or rehabilitation of existing facilities that, in the judgment of the Director of the Budget, should be initiated within each year of the six-year planning period. The plan shall contain for each project (i) estimates of real property acquisition, and construction or rehabilitation costs, (ii) a means of financing the project, (iii) an estimated schedule for the completion of the project, and (iv) an estimate of maintenance and operating costs, including personnel, for the project, covering the first five years of operation. Where the means of financing would involve direct or indirect debt service obligations, a schedule of those obligations shall be presented. (1997-443, s. 34.9; 2006-203, s. 3; 2016-94, s. 37.7(g).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-7 - When a State agency may begin a capital improvement project.

§ 143C-8-7. When a State agency may begin a capital improvement project.
(a) No State agency may expend funds for the construction or renovation of any capital improvement project except as needed to comply with this Article or as otherwise authorized by (i) an act of the General Assembly or (ii) subsection (b) of this section. Funds that become available by gifts, excess patient receipts above those budgeted at the University of North Carolina Hospitals at Chapel Hill, federal or private grants, receipts becoming a part of special funds by act of the General Assembly, or any other funds available to a State agency or institution may be utilized for advanced planning through the working drawing phase of capital improvement projects, upon approval of the Director of the Budget.
(b) Notwithstanding any other provision of law to the contrary, the following agencies are authorized to utilize the types of funds described in subsection (a) of this section for capital improvement projects with a total project cost less than one hundred fifty thousand dollars ($150,000) as follows:
(1) The Department of Agriculture and Consumer Services, for equipment structures that meet the description contained in G.S. 143-138(b4)(1)c. on an as-needed basis.
(2) The Wildlife Resources Commission, for equipment storage or maintenance buildings. (2006-203, s. 3; 2020-81, s. 4(b); 2023-69, s. 1.1(a).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-7.1 - Procedures for disbursement of capital funds.

§ 143C-8-7.1. Procedures for disbursement of capital funds.
(a) Appropriations made by an act of the General Assembly for capital improvements are for constructing, repairing, or renovating State buildings, utilities, and other capital facilities; for acquiring sites for them where necessary; for acquiring buildings and land for State government purposes and other purposes as set forth in G.S. 143C-4-3.1; and shall be disbursed for the purposes provided by that act. Expenditure of funds shall not be made by any State department, institution, or agency until an allotment has been issued by the Governor as Director of the Budget, which shall not be unreasonably withheld. The allotment shall be issued upon compliance with the provisions of this Chapter. Prior to the award of construction contracts for projects to be financed in whole or in part with self-liquidating appropriations, the Director of the Budget shall approve the elements of the method of financing of those projects, including the source of funds, interest rate, and liquidation period. Provided, however, that if the Director of the Budget approves the method of financing a project, the Director shall report that action to the Joint Legislative Commission on Governmental Operations at its next meeting.
(b) Where direct capital improvement appropriations include the purpose of furnishing fixed and movable equipment for any project, those funds for equipment shall not be subject to transfer into construction accounts except as authorized by the Director of the Budget. The expenditure of funds for fixed and movable equipment and furnishings shall be reviewed and approved by the Director of the Budget prior to commitment of funds.
(c) Capital improvement projects authorized by an act of the General Assembly shall be completed, including fixed and movable equipment and furnishings, within the limits of the amounts of the direct or self-liquidating appropriations provided, except as otherwise provided in that act. Capital improvement projects authorized by an act of the General Assembly for the design phase only shall be designed within the scope of the project as defined by the approved cost estimate filed with the Director of the Budget, including costs associated with site preparation, demolition, and movable and fixed equipment. Amounts contracted for projects authorized by the General Assembly cannot exceed the total project cost authorization.
(d) Disbursement of funds from the State Capital and Infrastructure Fund for projects authorized by an act of the General Assembly shall be made as needed to initiate or advance a capital project. Funds authorized for any particular project shall remain in the State Capital and Infrastructure Fund until such time as disbursement is necessary to satisfy a financial obligation for that project. (2020-81, s. 4(c).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-8 - When a State agency may increase the cost of a capital improvement project.

§ 143C-8-8. When a State agency may increase the cost of a capital improvement project.
Upon the request of the administration of a State agency, the Director of the Budget may, when in the Director's opinion it is in the best interest of the State to do so, increase the cost of a capital improvement project. Provided, however, that if the Director of the Budget increases the cost of a project, the Director shall report that action to the Joint Legislative Commission on Governmental Operations at its next meeting. The increase may be funded from gifts, federal or private grants, special fund receipts, excess patient receipts above those budgeted at the University of North Carolina Hospitals at Chapel Hill, or direct capital improvement appropriations to that department or institution. (2006-203, s. 3.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-9 - When a State agency may change the scope of a capital improvement project.

§ 143C-8-9. When a State agency may change the scope of a capital improvement project.
A State agency may increase the scope of a capital improvement project only if the General Assembly authorizes the increase. A State agency may decrease the scope of a capital improvement project if the Director authorizes the decrease. To obtain the Director's authorization for a decrease in the scope of a capital improvement project, a State agency shall submit its request to the Director in writing and shall state the reason for the request. (2006-203, s. 3.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-10 - Project Reserve Account.

§ 143C-8-10. Project Reserve Account.
(a) Project Reserve Account. – There is established a Project Reserve Account. When a construction contract is entered for a capital improvement project for which the General Assembly has enacted an appropriation, the appropriation is encumbered for the project's costs of real property acquisition, planning, design, site development, construction, contingencies, and other related costs. If the amount appropriated for the project exceeds the amount encumbered, the excess shall be credited to the Project Reserve Account, unless otherwise required by law. The Director may authorize funds in the Account to be used for any of the following:
(1) An emergency repair and renovation project at a State facility.
(2) The award of a project contract when bids for the contract exceed the amount appropriated for it if the project was designed within the scope intended by the appropriation and if the Director finds that all means to award the contract within the appropriation were reasonably attempted.
(3) A reversion to the principal fund from which revenue was appropriated for a project when the amount encumbered for the project is less than the amount appropriated.
(b) Reporting Requirement. – Whenever the Director authorizes the use of funds from the Project Reserve Account, the Director shall report the action to the Joint Legislative Commission on Governmental Operations at its next meeting. (2006-203, s. 3; 2007-117, s. 6.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-11 - Reversion of appropriation; lapse of project authorization; transfer of funds remaining after project completion.

§ 143C-8-11. Reversion of appropriation; lapse of project authorization; transfer of funds remaining after project completion.
(a) Reversion of Appropriation. – A State agency shall begin the planning of or the construction of an authorized capital improvement project during the fiscal year in which the funds are appropriated. If it does not, the Director may credit the appropriation to the Project Reserve Account, unless otherwise required by law. If the Director does not credit the appropriation to the Project Reserve Account, the appropriation shall revert to the principal fund from which it was appropriated. The Director may, for good cause, allow a State agency to take up to an additional 12 months to take the actions required by this subsection.
(b) Lapse of Project Authorization. – Authorizations for capital improvement projects shall lapse if any of the following occur: (i) the appropriation for a capital improvement project reverts, (ii) the construction of a project does not begin during the first two fiscal years in which funds are appropriated, or (iii) the Director redirects funds appropriated for a capital improvement project in accordance with G.S. 143C-6-2. The Director may, for good cause, allow a State agency to take up to an additional 12 months to begin construction of a project; however, if the Director approves an extension of time under this subsection and construction of the project has not begun by the end of the extension, the authorization for the project shall lapse.
(c) Funds Remaining After Project Completion. – The State Controller shall transfer any balance of State funds appropriated for a capital project that remains unspent and unencumbered two years after completion of the project in accordance with this section. If applicable law requires a particular disposition of the funds, then the transfer shall be made in accordance with that requirement. Otherwise, the transfer shall be made in accordance with the following requirements:
(1) If the funds were initially allocated from the Reserve for Repairs and Renovations, then the funds shall be transferred to that Reserve.
(2) All other funds shall be transferred to the Project Reserve Account created by G.S. 143C-8-10. (2006-203, s. 3; 2014-100, s. 36.14.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 8 - Budgeting Capital Improvement Projects. › § 143C-8-12 - Capital improvement projects from sources other than the General Fund.

§ 143C-8-12. Capital improvement projects from sources other than the General Fund.
(a) University Projects. – Notwithstanding any other provision of this Chapter, the Board of Governors of The University of North Carolina may approve any of the following:
(1) Expenditures to plan a capital improvement project of The University of North Carolina, the planning for which is to be funded entirely with non-General Fund and non-State Capital and Infrastructure Fund monies.
(2) Expenditures for a capital improvement project of The University of North Carolina that is to be funded and operated entirely with non-General Fund and non-State Capital and Infrastructure Fund monies.
(3) A change in the scope of any previously approved capital improvement project of The University of North Carolina provided that both the project and change in scope are funded entirely with non-General Fund and non-State Capital and Infrastructure Fund monies.
Nothing in this subsection shall be construed to prohibit expenditures for planning for a project that has been authorized by an act of the General Assembly and funded with an allocation from the State Capital and Infrastructure Fund.
(b) Carryforward Funds. – For purposes of this section, the term "non-General Fund and non-State Capital and Infrastructure Fund monies" includes funds carried forward from one fiscal year to another pursuant to G.S. 116-30.3 and G.S. 116-30.3B. These funds shall only be used for projects listed in G.S. 143C-8-13(a).
(c) National Guard Projects. – Notwithstanding any other provision of this Chapter, the North Carolina National Guard may approve expenditures for a capital project of the North Carolina National Guard if (i) the project will be funded entirely with federal funds and (ii) any operating costs associated with the project will be paid entirely with federal funds.
(d) Reporting. – The Board of Governors and the National Guard shall report any expenditure made pursuant to this section to the Office of State Budget and Management and to the Joint Legislative Commission on Governmental Operations. (2006-203, s. 3; 2011-145, s. 30.10(a); 2014-100, ss. 36.5, 36.8(a); 2017-57, s. 36.12(j); 2020-81, s. 4(d); 2021-180, s. 40.10(c).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-1 - Medicaid Special Fund; transfers to Department of Health and Human Services.

§ 143C-9-1. Medicaid Special Fund; transfers to Department of Health and Human Services.
(a) The Medicaid Special Fund is established as a nonreverting special fund in the Department of Health and Human Services. The Medicaid Special Fund shall consist of the federal Medicaid disproportionate share monies remaining after payments are made to hospitals. Annually, the Department shall transfer the disproportionate share gain, after payments are made to hospitals, to the Medicaid Special Fund. Funds deposited to the Medicaid Special Fund shall only be available for expenditure upon an act of appropriation of the General Assembly.
Political subdivisions may appropriate funds directly to the Department of Health and Human Services for Medicaid programs. Other public agencies and private sources may transfer funds to the Department for Medicaid programs. The Department may accept unconditional and unrestricted donations of such funds. Notwithstanding the provisions of this Article which might forbid such transfer or donation, the University of North Carolina Hospitals at Chapel Hill may transfer funds as provided by the previous sentence of this section.
(b) Contributed funds shall be subject to the Department of Health and Human Services administrative control and shall be allocated only as specifically provided in the Current Operations Appropriations Act, except such contributions shall not reduce State general revenue funding. At the end of any fiscal year, the unobligated balance of any such funds shall not revert to the General Fund, but shall be reappropriated for these purposes in the next fiscal year. (2006-203, s. 3; 2007-117, s. 7.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-3 - Settlement Reserve Fund.

§ 143C-9-3. Settlement Reserve Fund.
(a) The "Settlement Reserve Fund" is established as a special fund to receive proceeds from tobacco litigation settlement agreements or final orders or judgments of a court in litigation between tobacco companies and the states.
(a1) Each year, the sum of seventeen million five hundred thousand dollars ($17,500,000) from the Settlement Reserve Fund is appropriated to The Golden L.E.A.F. (Long-Term Economic Advancement Foundation), Inc., a nonprofit corporation, and these funds shall not be subject to G.S. 143C-6-23. The remainder of the funds credited to the Settlement Reserve Fund each fiscal year shall be transferred to the General Fund and included in General Fund availability as nontax revenue.
(b), (c) Repealed by Session Laws 2011-145, s. 6.11(i), effective July 1, 2011.
(d) Unless prohibited by federal law, federal funds provided to the State by block grant or otherwise as part of federal legislation implementing a settlement between United States tobacco companies and the states shall be credited to the Settlement Reserve Fund. Unless otherwise encumbered or distributed under a settlement agreement or final order or judgment of the court, funds paid to the State or a State agency pursuant to a tobacco litigation settlement agreement, or a final order or judgment of a court in litigation between tobacco companies and the states, shall be credited to the Settlement Reserve Fund. (2006-203, s. 3; 2011-145, s. 6.11(i); 2013-360, s. 6.4(e); 2013-363, s. 1.5; 2015-241, s. 6.24(a); 2015-268, s. 1.2; 2016-94, s. 6.6; 2017-57, s. 6.5.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-4 - Biennial fee report.

§ 143C-9-4. Biennial fee report.
(a) The Office of State Budget and Management shall prepare a report biennially on the fees charged by each State department, bureau, division, board, commission, institution, and agency during the previous two fiscal years. The report shall include the statutory or regulatory authority for each fee, the amount of the fee, when the amount of the fee was last changed, the number of times the fee was collected during the prior fiscal year, and the total receipts from the fee during the prior fiscal year.
(b) The provisions of subsection (a) of this section shall not apply to The University of North Carolina. (2006-203, s. 3; 2007-323, s. 6.3; 2021-80, s. 2.2(a).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-5 - Assignment to the State of rights to tobacco manufacturer escrow funds.

§ 143C-9-5. Assignment to the State of rights to tobacco manufacturer escrow funds.
A tobacco product manufacturer that elects to place funds into escrow pursuant to G.S. 66-291(a)(2) may make an assignment of its interest in the funds to the benefit of the State. The assignment applies to all funds, and any earnings and appreciation, that are in the escrow account at the time of the assignment or are subsequently deposited into the escrow account and are not released under the provisions of subdivision (1) or (2) of G.S. 66-291(b) at any time on or before the expiration of 10 years from the date of assignment. The assignment is irrevocable and shall include any reversionary interest in the escrow account and the funds therein that would otherwise belong to the tobacco manufacturer, including the right to receive the escrowed funds pursuant to G.S. 66-291(b)(3).
An assignment of rights executed pursuant to this section shall be in writing and shall be signed by a duly authorized representative of the tobacco product manufacturer making the assignment. An assignment is effective upon delivery to the Attorney General and the financial institution where the escrow account is maintained. (2006-66, s. 6.19(d); 2006-221, s. 3A; 2006-259, ss. 40(d), 40.5.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-7 - Indian Gaming Education Revenue Fund.

§ 143C-9-7. Indian Gaming Education Revenue Fund.
(a) The "Indian Gaming Education Revenue Fund" is established in the State Treasury. Funds shall be expended from the Indian Gaming Education Revenue Fund only by specific appropriation by the General Assembly.
(b) Upon appropriation by the General Assembly, funds received in the Indian Gaming Education Revenue Fund shall be allocated quarterly by the State Board of Education to local school administrative units, charter schools, and regional schools on the basis of allotted average daily membership. The funds allotted by the State Board of Education pursuant to this section shall be nonreverting. Funds received pursuant to this section by local school administrative units shall be expended for classroom teachers, teacher assistants, classroom materials or supplies, or textbooks. (2012-6, s. 1; 2013-360, s. 6.12(r).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-9 - Hospital Uncompensated Care Fund.

§ 143C-9-9. Hospital Uncompensated Care Fund.
(a) Creation. – The Hospital Uncompensated Care Fund is established as a nonreverting special fund in the Department of Health and Human Services.
(b) Source of Funds. – The Hospital Uncompensated Care Fund shall consist of federal disproportionate share adjustment receipts arising from certified public expenditures.
(c) Utilization of Funds. – The Department of Health and Human Services is authorized to utilize funds in the Hospital Uncompensated Care Fund to make the following payments, provided the entity receiving the payment has been determined to be an eligible entity in accordance with subsection (d) of this section:
(1) Payments to institutions for mental diseases, as defined in 42 C.F.R. § 435.1010.
(2) Payments to hospitals to reimburse inpatient services uncompensated care costs or outpatient services uncompensated care costs, or both.
(d) Eligibility and Fund Allocations. – The Department of Health and Human Services shall adopt rules for determining eligibility for, and allocations of, Hospital Uncompensated Care Fund payments. (2020-88, s. 17.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 9 - Special Funds and Fee Reports. › § 143C-9-10 - Health Advancement Receipts Special Fund.

§ 143C-9-10. Health Advancement Receipts Special Fund.
(a) Creation. – The Health Advancement Receipts Special Fund is established as a nonreverting special fund in the Department of Health and Human Services.
(b) Source of Funds. – Each State fiscal quarter, the Department of Health and Human Services shall deposit in the Health Advancement Receipts Special Fund an amount of funds equal to the total nonfederal receipts for health advancement calculated under G.S. 108A-147.3(b) for that quarter, minus the State retention component under G.S. 108A-147.8 for that quarter, and plus the positive or negative gross premiums tax offset amount calculated under G.S. 108A-147.12(b) for that quarter.
(c) Use of Funds. – The Department of Health and Human Services shall use funds in the Health Advancement Receipts Special Fund only for the purposes described in G.S. 108A-147.13. (2023-7, s. 1.6(c).)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 10 - Penalties. › § 143C-10-1 - Offenses for violation of Chapter.

§ 143C-10-1. Offenses for violation of Chapter.
(a) Class 1 misdemeanor. – It is a Class 1 misdemeanor for a person to knowingly and willfully do any one or more of the following:
(1) Withdraw funds from the State treasury for any purpose not authorized by an act of appropriation.
(2) Approve any fraudulent, erroneous, or otherwise invalid claim or bill to be paid from an appropriation.
(3) Make a written statement, give a certificate, issue a report, or utter a document required by this Chapter, any portion of which is false.
(4) Fail or refuse to perform a duty imposed by this Chapter.
(b) Class A1 misdemeanor. – It is a Class A1 misdemeanor for a person to make a false statement in violation of G.S. 143C-6-23(c).
(c) Forfeiture of Office or Employment. – An appointed officer or employee of the State or an officer or employee of a political subdivision of the State, whether elected or appointed, forfeits his office or employment upon conviction of an offense under this section. An elected officer of the State is subject to impeachment for committing any of the offenses specified in this section. (2006-203, s. 3.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 10 - Penalties. › § 143C-10-2 - Civil liability for violation of Chapter.

§ 143C-10-2. Civil liability for violation of Chapter.
A person convicted of an offense under G.S. 143C-10-1 is liable in a civil action for any damages suffered by the State in consequence of the offense. (2006-203, s. 3.)
2023 North Carolina General Statutes › Chapter 143C - State Budget Act › Article 10 - Penalties. › § 143C-10-3 - Suspension from office or impeachment for refusal to comply with Chapter.

§ 143C-10-3. Suspension from office or impeachment for refusal to comply with Chapter.
(a) State Officers or Employees of the Executive Branch. – The Governor may suspend from the performance of his or her duties any State officer or employee of the executive branch except an officer elected by the people, who persists, after notice and warning, in failing or refusing to comply with the provisions of this Chapter or any lawful administrative directive issued pursuant to this Chapter. Before acting to suspend, the Governor shall give the accused notice and an opportunity to be heard in his or her own defense. The Governor shall report the facts leading to suspension to the Attorney General who may initiate appropriate criminal or civil proceedings. The Governor may apply to the General Court of Justice for a restraining order and injunction if a suspended officer or employee persists in performing official acts.
(b) Elected Officers. – A State officer elected by the people who knowingly and willfully fails or refuses to comply with any provision of this Chapter or any lawful administrative directive issued under this Chapter is subject to impeachment. (2006-203, s. 3; 2007-393, s. 10.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 1 - General Provisions. › § 143D-2 - Purpose.

§ 143D-2. Purpose.
The purpose of this Chapter is to ensure a strong and effective system of internal control within State government and to clearly indicate responsibilities related to that system of internal control. Therefore, it is the intent of the General Assembly in this Chapter to clearly establish responsibilities related to internal control within State government. (2007-520, s. 1.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 1 - General Provisions. › § 143D-3 - Definitions.

§ 143D-3. Definitions.
The following definitions apply in this Chapter:
(1) Internal control. – An integral process, effected by an entity's governing body, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives related to the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.
(2) Principal executive officer. – Executive head of a State agency.
(3) Principal fiscal officer. – Chief fiscal officer of a State agency.
(4) State agency. – Any department, 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. (2007-520, s. 1.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 2 - Internal Control Responsibilities. › § 143D-6 - Standards setting responsibilities.

§ 143D-6. Standards setting responsibilities.
The State Controller, in consultation with the State Auditor, shall establish comprehensive standards, policies, and procedures to ensure a strong and effective system of internal control within State government. These standards, policies, and procedures shall be made readily available to all State agencies, and the State Controller shall make appropriate education efforts to inform relevant State agency staffs of the standards, policies, procedures, and internal control best practices. These efforts shall include the development of training courses, manuals, and other information sources to promulgate internal control standards, policies, procedures, and best practices throughout all State agencies. (2007-520, s. 1.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 2 - Internal Control Responsibilities. › § 143D-7 - Agency management responsibilities.

§ 143D-7. Agency management responsibilities.
The management of each State agency bears full responsibility for establishing and maintaining a proper system of internal control within that agency. Each principal executive officer and each principal fiscal officer shall annually certify, in a manner prescribed by the State Controller, that the agency has in place a proper system of internal control. The State Controller shall develop policies and procedures to direct agencies in their evaluation.
The management of each State agency also bears the responsibility periodically to submit accurate and complete financial information to the State Controller for compilation into North Carolina State government's various financial reports and other related financial information disseminated to the public. With the submission of such periodic reports to the State Controller, each agency's principal executive officer and each agency's principal fiscal officer shall certify, in a manner prescribed by the State Controller, to the accuracy and completeness of the financial information submitted. (2007-520, s. 1.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 2 - Internal Control Responsibilities. › § 143D-8 - Internal control documentation.

§ 143D-8. Internal control documentation.
Each State agency shall maintain documentation, as prescribed by the State Controller, of the system of internal control within that agency. All internal control documentation shall be available upon request for examination by the State Controller and the State Auditor. (2007-520, s. 1; 2008-187, s. 27.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 3 - Accountability. › § 143D-11 - Violations.

§ 143D-11. Violations.
The State Controller, in consultation with the State Auditor, shall establish a mechanism to allow for the reporting and investigation of violations of the provisions of this Chapter. This mechanism shall encourage all State employees to become familiar with the provisions of this Chapter and to report any known violations. (2007-520, s. 1.)
2023 North Carolina General Statutes › Chapter 143D - The State Governmental Accountability and Internal Control Act › Article 3 - Accountability. › § 143D-12 - Penalties.

§ 143D-12. Penalties.
A willful or continued failure of an employee paid from State funds or employed by a State agency to adhere to the requirements of this Chapter is sufficient cause for disciplinary action, up to and including dismissal of the employee. (2007-520, s. 1.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-1 - State flag.

§ 144-1. State flag.
The flag of North Carolina shall consist of a blue union, containing in the center thereof a white star with the letter "N" in gilt on the left and the letter "C" in gilt on the right of said star, the circle containing the same to be one third the width of said union. The fly of the flag shall consist of two equally proportioned bars, the upper bar to be red, the lower bar to be white; the length of the bars horizontally shall be equal to the perpendicular length of the union, and the total length of the flag shall be one half more than its width. Above the star in the center of the union there shall be a gilt scroll in semicircular form, containing in black letters this inscription: "May 20th 1775" and below the star there shall be a similar scroll containing in black letters the inscription: "April 12th 1776". (1885, c. 291; Rev., s. 5321; C.S., s. 7535; 1991, c. 361, s. 1.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-2 - State motto.

§ 144-2. State motto.
The words "esse quam videri" are hereby adopted as the motto of this State, and as such shall be engraved on the great seal of North Carolina and likewise at the foot of the coat of arms of the State as a part thereof. On the coat of arms, in addition to the motto, at the bottom, there shall be inscribed at the top the words, "May 20th, 1775." (1893, c. 145; Rev., s. 5320; C.S., s. 7536.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-3 - Flags to be displayed on public buildings and institutions.

§ 144-3. Flags to be displayed on public buildings and institutions.
The board of trustees or managers of the several State institutions and public buildings shall provide a North Carolina flag, of such dimensions and material as they may deem best, and the same shall be displayed from a staff upon the top of each and every such building, at all times except during inclement weather, and upon the death of any State officer or any prominent citizen the flag shall be put at half-staff until the burial of such person has taken place. (1907, c. 838, s. 2; C.S., s. 7537; 2009-570, s. 23.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-4 - Flags to be displayed at county courthouses.

§ 144-4. Flags to be displayed at county courthouses.
The boards of county commissioners of the several counties in this State shall likewise authorize the procuring of a North Carolina flag, to be displayed either on a staff upon the top or draped behind the judge's stand, in each and every courthouse in the State, and the State flag shall be displayed at each and every term of court held, and on such other public occasions as the commissioners may deem proper. (1907, c. 838, s. 3; C.S., s. 7538.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-5 - Flags to conform to law; display and handling of a flag of the United States of America or the State of North Carolina by State institutions and other political subdivisions of the State.

§ 144-5. Flags to conform to law; display and handling of a flag of the United States of America or the State of North Carolina by State institutions and other political subdivisions of the State.
(a) No State flag is allowed in or over any building here mentioned unless the flag conforms to the description of the State flag contained in this Chapter.
(b) A flag of the United States of America or the State of North Carolina that is displayed by a State institution or a political subdivision of the State on the premises of a building of a State institution or a political subdivision of the State shall be handled, displayed, stored, and respectfully disposed of in accordance with the federal Flag Code, 4 U.S.C. §§ 1-10. (1907, c. 838, s. 4; C.S., s. 7539; 2015-170, s. 2(a).)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-6 - State colors.

§ 144-6. State colors.
Red and blue, of shades as adopted and appearing in the North Carolina State flag and the American flag, shall be, and hereby are, declared to be the official State colors for the State of North Carolina.
The use of such official State colors on ribbons attached to State documents with the great seal and/or seals of State departments is permissive and discretionary but not directory. (1945, c. 878.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-7 - Display of official governmental flags; public restrictions.

§ 144-7. Display of official governmental flags; public restrictions.
(a) A county, city, consolidated city-county, or unified government shall not prohibit an official governmental flag from being flown or displayed if the official governmental flag is flown or displayed:
(1) In accordance with the patriotic customs set forth in 4 U.S.C. §§ 5-10, as amended; and
(2) Upon private or public property with the consent of either the owner of the property or of any person having lawful control of the property.
(b) Notwithstanding subsection (a) of this section, for the purpose of protecting the public health, safety, and welfare, reasonable restrictions on flag size, number of flags, location, and height of flagpoles are not prohibited, provided that such restrictions shall not discriminate against any official governmental flag in any manner.
(c) For purposes of this section, an "official governmental flag" shall mean any of the following:
(1) The flag of the United States of America.
(2) The flag of nations recognized by the United States of America.
(3) The flag of the State of North Carolina.
(4) The flag of any state or territory of the United States.
(5) The flag of a political subdivision of any state or territory of the United States. (2005-360, s. 1.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-8 - State salute to the North Carolina flag.

§ 144-8. State salute to the North Carolina flag.
The phrase "I salute the flag of North Carolina and pledge to the Old North State love, loyalty, and faith." is adopted as the official salute to the North Carolina flag. (2007-36, s. 1.)
2023 North Carolina General Statutes › Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors › § 144-9 - Retirement of a flag of the United States of America or the State of North Carolina.

§ 144-9. Retirement of a flag of the United States of America or the State of North Carolina.
(a) A State institution or a political subdivision of the State in possession of a flag of the United States of America or the State of North Carolina that is no longer a fitting emblem for display because it is worn, tattered, or otherwise damaged shall make arrangements for its respectful disposal and may deliver the flag to the Department of Military and Veterans Affairs for disposal. The Department shall accept a flag delivered to it and shall make arrangements for its respectful disposal.
(b) The Department of Military and Veterans Affairs shall accept, at no charge, a worn, tattered, or otherwise damaged flag of the United States of America or the State of North Carolina from a citizen of the State and shall make arrangements for its respectful disposal. The Department shall establish a flag retirement program to encourage citizens to send in or drop off worn, tattered, or otherwise damaged flags at the Department's office in Raleigh and at any Veterans Home or Veterans Cemetery in the State and may establish other locations for flag drop-off as it deems appropriate. The Department shall advertise the flag retirement program on its website and by printed posters placed at all flag drop-off locations.
Department
(c) An official flag of the State that is no longer a fitting emblem for display because it is worn, tattered, or otherwise damaged may be respectfully retired by fire. (2010-189, s. 1; 2015-170, s. 2(b); 2021-88, s. 14(b); 2021-180, s. 37.9(a).)
2023 North Carolina General Statutes › Chapter 145 - State Symbols and Other Official Adoptions › § 145-3 - State tree.

§ 145-3. State tree.
The pine is hereby adopted as the official State tree of the State of North Carolina, and the longleaf pine (Pinus palustris) is designated as the emblem representing the trees of North Carolina. (1963, c. 41; 2023-63, s. 8.)
2023 North Carolina General Statutes › Chapter 145 - State Symbols and Other Official Adoptions › § 145-9 - State reptile.

§ 145-9. State reptile.
The turtle is adopted as the official State reptile of the State of North Carolina, and the eastern box turtle is designated as the emblem representing the turtles inhabiting North Carolina. (1979, c. 154, s. 1.)
2023 North Carolina General Statutes › Chapter 145 - State Symbols and Other Official Adoptions › § 145-12 - State language.

§ 145-12. State language.
(a) Purpose. English is the common language of the people of the United States of America and the State of North Carolina. This section is intended to preserve, protect and strengthen the English language, and not to supersede any of the rights guaranteed to the people by the Constitution of the United States or the Constitution of North Carolina.
(b) English as the Official Language of North Carolina. English is the official language of the State of North Carolina.
(c) Expired. (1987, c. 480, c. 877, s. 1.1.)
2023 North Carolina General Statutes › Chapter 145 - State Symbols and Other Official Adoptions › § 145-16 - State Watermelon Festivals.

§ 145-16. State Watermelon Festivals.
(a) The Hertford County Watermelon Festival is adopted as the official Northeastern North Carolina Watermelon Festival. The Hertford County Watermelon Festival shall be observed annually during the last four days of the first week in August.
(b) The Fair Bluff Watermelon Festival in Columbus County is adopted as the official Southeastern North Carolina Watermelon Festival. The Fair Bluff Watermelon Festival shall be observed annually during mid-July.
(c) Nothing in this act shall be construed to obligate the General Assembly to appropriate funds to implement the provisions of this act.
(d) Nothing in this act shall be construed to obligate Hertford County or Columbus County to expend funds for the purposes of this act. (1993, s. 212, s. 1.)