North Carolina General Statutes Chapter 143D The State Governmental Accountability and Internal Control Act

N.C. Gen. Stat. § 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.)
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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,...
N.C. Gen. Stat. § 143D-4. : Reserved for future codification purposes
N.C. Gen. Stat. § 143D-5. : Reserved for future codification purposes

N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143D-9. Reserved for future codification purposes
N.C. Gen. Stat. § 143D-10. Reserved for future codification purposes

N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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...

Last modified: March 23, 2014