North Carolina General Statutes Chapter 143C State Budget Act

Article 1 - General Provisions.

N.C. Gen. Stat. § 143C-1-1. Purpose and definitions
(a) Title of Chapter. - This Chapter is the "State Budget Act" and may be cited by that name. (b) The provisions of this...
N.C. Gen. Stat. § 143C-1-2. Appropriations: constitutional requirement; reversions
(a) Appropriation Required to Withdraw State Funds From the State Treasury. - In accordance with Section 7 of Article V of the North Carolina...
N.C. Gen. Stat. § 143C-1-3. Fund types
(a) Types. - The Controller shall account for State resources through use of the fund types listed in this subsection. The Controller may not...
N.C. Gen. Stat. § 143C-1-4. Interest earnings credited to the General Fund; interest earnings on Highway Fund and Highway Trust Fund credited to those funds
(a) Interest Earnings Credited to the General Fund. - Unless otherwise provided by law, interest earned on all funds shall be credited to the...
N.C. Gen. Stat. § 143C-1-5. Chapter is applicable to The University of North Carolina
Except as expressly provided in G.S. 143C-1-3(c) or otherwise expressly provided by law, The University of North Carolina shall be subject to the provisions...

Article 2 - Director of the Budget.

N.C. Gen. Stat. § 143C-2-1. Governor is Director of the Budget
(a) Governor is Director of the Budget. - The Governor is the Director of the Budget. In that capacity, the Governor is required by...
N.C. Gen. Stat. § 143C-2-2. Collection of State Budget Statistics
The Director shall coordinate the efforts of governmental agencies to collect, disseminate, and analyze economic, demographic, and social statistics pertinent to State budgeting. The...
N.C. Gen. Stat. § 143C-2-3. Fiscal analysis required for any State agency bill that affects the budget
A State agency proposing a bill that affects the State budget shall prepare a fiscal analysis for the bill and submit the analysis to...
N.C. Gen. Stat. § 143C-2-4. Director of the Budget may direct State Treasurer to borrow money for certain payments
The Director of the Budget, by and with the consent of the Governor and Council of State, may authorize and direct the State Treasurer...
N.C. Gen. Stat. § 143C-2-5. Grants and contracts database
(a) The Director of the Budget shall require the Office of State Budget and Management, with the support of the Office of Information Technology...
N.C. Gen. Stat. § 143C-2-6. Contents of database and Web site
(a) The Office of State Controller, the Department of Administration, and the Office of Information Technology Services shall provide the Office of State Budget...

Article 3 - Development of the Governor's Recommended Budget.

N.C. Gen. Stat. § 143C-3-1. Budget estimate for the legislative branch
The Legislative Services Officer shall give the Director an estimate of the financial needs of the legislative branch for the upcoming fiscal period in...
N.C. Gen. Stat. § 143C-3-2. Budget estimate for the judicial branch
The Administrative Officer of the Courts shall give the Director an estimate of the financial needs of the judicial branch for the upcoming fiscal...
N.C. Gen. Stat. § 143C-3-3. Budget requests from State agencies in the executive branch
(a) General Provisions. - A State agency that is not in the legislative or judicial branch of government shall submit its budget requests for...
N.C. Gen. Stat. § 143C-3-4. Budget requests from non-State entities
Unless otherwise provided by law, budget requests from non-State entities shall be submitted to the Director or to a State agency designated by the...
N.C. Gen. Stat. § 143C-3-5. Budget recommendations and budget message
(a) Budget Proposals. - The Governor shall present budget recommendations, consistent with G.S. 143C-3-1, 143C-3-2, and 143C-3-3 to each regular session of the General...

Article 4 - Budget Requirements.

N.C. Gen. Stat. § 143C-4-1. Annual balanced budget
The budget recommended by the Governor and the budget enacted by the General Assembly shall be balanced and shall include two fiscal years beginning...
N.C. Gen. Stat. § 143C-4-2. Savings Reserve Account and appropriation of General Fund unreserved fund balance
(a) Creation and Source of Funds. - The Savings Reserve Account is established as a reserve in the General Fund. The Controller shall reserve...
N.C. Gen. Stat. § 143C-4-3. Repairs and Renovations Reserve
(a) Creation and Source of Funds. - The Repairs and Renovations Reserve is established as a reserve in the General Fund. The State Controller...
N.C. Gen. Stat. § 143C-4-4. Contingency and Emergency Fund
(a) Creation. - The Contingency and Emergency Fund is established within the General Fund. The General Assembly shall appropriate a specific amount to this...
N.C. Gen. Stat. § 143C-4-5. Non-State match restrictions
Whenever money is required to match an appropriation made for a specific purpose by the State of North Carolina, the recipient of the appropriation...
N.C. Gen. Stat. § 143C-4-6. General Fund operating budget size limited
(a) Size Limitation. - Except as otherwise provided in this section, the General Fund operating budget each fiscal year shall not be greater than...
N.C. Gen. Stat. § 143C-4-7. Limit on number of permanent positions budgeted
The total number of permanent budgeted positions established in State agencies shall not be increased by the end of any State fiscal year by...

Article 5 - Enactment of the Budget.

N.C. Gen. Stat. § 143C-5-1. Rules for the introduction of the Governor's appropriations bills
The Current Operations Appropriations Act recommended by the Governor and the Capital Improvements Appropriations Act recommended by the Governor shall be introduced by the...
N.C. Gen. Stat. § 143C-5-2. Order of appropriations bills
Each house of the General Assembly shall first pass its version of the Current Operations Appropriations Act on third reading and order it sent...
N.C. Gen. Stat. § 143C-5-3. Availability statement required
The Current Operations Appropriations Act enacted by the General Assembly shall state the General Fund, Highway Fund, and Highway Trust Fund availability used as...
N.C. Gen. Stat. § 143C-5-4. Enactment deadline
The General Assembly shall enact the Current Operations Appropriations Act by June 15 of odd-numbered years and by June 30 of even-numbered years in...
N.C. Gen. Stat. § 143C-5-5. Committee report used to construe intent of budget acts
A committee report incorporated by reference in the Current Operations Appropriations Act or the Capital Improvements Appropriations Act and distributed on the floor of...

Article 6 - Administration of the Budget.

N.C. Gen. Stat. § 143C-6-1. Budget enacted by the General Assembly; certified budgets of State agencies
(a) Governor to Administer the Budget as Enacted by the General Assembly. - In accordance with Section 5(3) of Article III of the North...
N.C. Gen. Stat. § 143C-6-2. Methods to avoid deficit
(a) Appropriations. - Each appropriation is maximum and conditional. The expenditures authorized by an appropriation from a fund shall be made only if necessary...
N.C. Gen. Stat. § 143C-6-3. Allotments
To receive the operating funds appropriated to it, a State agency shall submit to the Director, at intervals and in a format prescribed by...
N.C. Gen. Stat. § 143C-6-5. No expenditures for purposes for which the General Assembly has considered but not enacted an appropriation; no fee increases that the General Assembly has rejected
(a) Notwithstanding any other provision of law, no funds from any source, except for gifts, grants, or funds allocated from the Repair and Renovations...
N.C. Gen. Stat. § 143C-6-5.5. Limitation on use of State funds for abortions
No State funds may be used for the performance of abortions or to support the administration of any governmental health plan or government-offered insurance...
N.C. Gen. Stat. § 143C-6-6. Positions included in the State Payroll
(a) Before a State agency establishes a new position or changes the funding of an existing position, the agency shall submit the proposed action...
N.C. Gen. Stat. § 143C-6-7. Compliance with Chapter and appropriations acts by State agencies
(a) Compliance With Chapter and Appropriations Acts. - Except as otherwise provided by law, all expenditures of State funds by a State agency shall...
N.C. Gen. Stat. § 143C-6-8. State agencies may incur financial obligations only if authorized by the Director of the Budget and subject to the availability of appropriated funds
(a) Limitation. - Unless otherwise authorized by the Director as provided by law, purchase orders, contracts, salary commitments, and any other financial obligations by...
N.C. Gen. Stat. § 143C-6-9. Use of lapsed salary savings
Lapsed salary savings may be expended only for nonrecurring purposes or line items. (2006-203, s. 3.)
N.C. Gen. Stat. § 143C-6-10. Flexible compensation plan
Notwithstanding any other provision of law, the Director may establish a program of dependent care assistance and a flexible compensation plan for eligible officers...
N.C. Gen. Stat. § 143C-6-11. Highway appropriation
(a) General Provisions. - Appropriations made for transportation projects are subject to the provisions in this section. If the provisions in this section conflict...
N.C. Gen. Stat. § 143C-6-12 through 143C-6-20. Reserved for future codification purposes
N.C. Gen. Stat. § 143C-6-21. Payments to nonprofits
Except as otherwise provided by law, an annual appropriation of one hundred thousand dollars ($100,000) or less to or for the use of a...
N.C. Gen. Stat. § 143C-6-22. Use of State funds by non-State entities
(a) Disbursement and Use of State Funds. - Every non-State entity that receives, uses, or expends any State funds shall use or expend the...
N.C. Gen. Stat. § 143C-6-23. State grant funds: administration; oversight and reporting requirements
(a) Definitions. - The following definitions apply in this section: (1) "Grant" and "grant funds" means State funds disbursed as a grant by a...

Article 7 - Federal and Other Receipts.

N.C. Gen. Stat. § 143C-7-1. Funds creating an obligation
(a) Report to Director. - A State agency, other than the judicial branch, that submits to the federal government or to any other party...
N.C. Gen. Stat. § 143C-7-2. Federal Block Grants
(a) Plans Submitted and Reviewed. - The Secretary of each State agency that receives and administers federal Block Grant funds shall prepare and submit...

Article 8 - Budgeting Capital Improvement Projects.

N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143C-8-2. Capital facilities inventory
(a) The Department of Administration shall develop and maintain an automated inventory of all facilities owned by State agencies pursuant to G.S. 143-341(4). The...
N.C. Gen. Stat. § 143C-8-3. Capital improvement needs 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...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143C-8-6. Recommendations for capital improvements set forth in the Recommended State Budget
(a) Budget Director's Recommendations. - The Director of the Budget shall recommend expenditures for repairs and renovations of existing facilities, and real property acquisition,...
N.C. Gen. Stat. § 143C-8-7. When a State agency may begin a capital improvement project
No State agency may expend funds for the construction or renovation of any capital improvement project except as needed to comply with this Article...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143C-8-11. Reversion of appropriation and lapse of project authorization
(a) Reversion of Appropriation. - A State agency shall begin the planning of or the construction of an authorized capital improvement project during the...
N.C. Gen. Stat. § 143C-8-12. University system capital improvement projects from sources that are not General Fund sources: approval of new project or change in scope of existing project
Notwithstanding any other provision of this Chapter, the Board of Governors of The University of North Carolina may approve: (i) expenditures to plan a...

Article 9 - Special Funds and Fee Reports.

N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143C-9-2. Trust Fund for Mental Health, Developmental Disabilities, and Substance Abuse Services and Bridge Funding Needs
(a) The Trust Fund for Mental Health, Developmental Disabilities, and Substance Abuse Services and Bridge Funding Needs is established as an interest-bearing, nonreverting special...
N.C. Gen. Stat. § 143C-9-3. Settlement Reserve Fund
(a) The "Settlement Reserve Fund" is established in the General Fund to receive proceeds from tobacco litigation settlement agreements or final orders or judgments...
N.C. Gen. Stat. § 143C-9-4. Biennial fee report
The Office of State Budget and Management shall prepare a report biennially on the fees charged by each State department, bureau, division, board, commission,...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143C-9-6. JDIG Reserve
(a) The State Controller shall establish a reserve in the General Fund to be known as the JDIG Reserve. Funds from the JDIG Reserve...
N.C. Gen. Stat. § 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...
N.C. Gen. Stat. § 143C-9-8. One North Carolina Fund Reserve
(a) The State Controller shall establish a reserve in the General Fund to be known as the One North Carolina Fund Reserve. Funds from...

Article 10 - Penalties.

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

Last modified: March 23, 2014