North Carolina Statutes

Chapter 143D The State Governmental Accountability and Internal Control Act

Article 1 - General Provisions.

• § 143D-1   Title
  This Chapter shall be known and may be cited as the "State Governmental Accountability and Internal Control Act." (2007‑520, s. 1.)
• § 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...
• § 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...
• § 143D-4   : Reserved for future codification purposes
• § 143D-5   : Reserved for future codification purposes

Article 2 - Internal Control 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...
• § 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...
• § 143D-8   Internet 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...
• § 143D-9   Reserved for future codification purposes
• § 143D-10   Reserved for future codification purposes

Article 11 - Accountability.

• § 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...
• § 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...