GENERAL ASSEMBLY OF NORTH CAROLINA
1993 SESSION
CHAPTER 257
The General Assembly of North Carolina enacts:
Section 1. G.S. 43-51 reads as rewritten:
"§ 43-51. Satisfaction by third person or by Treasurer.
If there are defendants other than the State Treasurer, and
judgment is rendered in favor of the plaintiff and against the Treasurer and
some or all of the other defendants, execution shall first be issued against
the other defendants, and if such execution is returned unsatisfied in whole or
in part, and the officer returning the same shall certify that it cannot be
collected from the property and effects of the other defendants, or if the
judgment be against the Treasurer only, the clerk of the court shall certify
the amount due on the execution to the State Auditor, who shall issue his
warrant therefor upon the State Treasurer, and the same shall be
paid. In all such cases the Treasurer may employ counsel who shall
receive reasonable compensation for his services from the assurance fund."
Sec. 2. G.S. 53-134 reads as rewritten:
"§ 53-134. Offenses declared misdemeanors; prosecution; employment of counsel; punishment.
Any offense against the banking laws of the State of North
Carolina which is not elsewhere specifically declared to be a crime, or for
which elsewhere a penalty is not specifically provided, is hereby declared to
be a misdemeanor, and shall be punishable at the discretion of the court.
The Commissioner of Banks is authorized and directed to prosecute all offenses
against the banking laws of the State, and to that end is expressly authorized
to employ counsel to prosecute in the inferior courts and to aid the district
attorney in the superior courts. The Auditor of the State shall, upon
the certificate of the Commissioner of Banks, Banks shall accompanied
by an itemized statement of the account, draw his warrant upon the State
Treasurer to compensate the counsel so employed, and the State Treasurer
shall pay the same out of the funds in the treasury and not otherwise
appropriated."
Sec. 3. G.S. 58-88-15 reads as rewritten:
"§ 58-88-15. Accounting; reports; audits.
The Board shall keep a correct account of all monies received
and disbursed by the Board; and shall annually file a report with the
Commissioner of Insurance at such time and in such form prescribed by the
Commissioner of Insurance and the State Auditor. The Board shall be
bonded by the sum of any money total for which it is responsible. The
State Auditor shall annually conduct an audit of the Fund and the Board's
administration of the Fund. The books, records, and operations of the
Board shall be subject to the oversight of the State Auditor pursuant to
Article 5A of Chapter 147 of the General Statutes."
Sec. 4. G.S. 90-171.25 reads as rewritten:
"§ 90-171.25. Custody and use of funds.
The executive director shall deposit in financial
institutions designated by the Board as official depositories all fees payable
to the Board. The funds shall be deposited in the name of the Board and
shall be used to pay all expenses incurred by the Board in carrying out the
purposes of this Article. Such funds shall be annually audited by the
State Auditor."
Sec. 5. G.S. 90-270.18 reads as rewritten:
"§ 90-270.18. Disposition of fees.
All fees derived from the operation of this Article shall be
deposited with the State Treasurer to the credit of a revolving fund for the
use of the Board in carrying out its functions. The financial records
of the Board shall be subjected to an annual audit, supervised by the
State Auditor, and paid for out of the funds of the Board."
Sec. 6. G.S. 90C-7 reads as rewritten:
"§ 90C-7. Executive Director.
The Executive Director shall deposit all fees payable to the
Board in financial institutions designated by the Board as official
depositories. The funds shall be deposited in the name of the Board and
shall be used to pay all expenses incurred by the Board in carrying out the
purposes of this Chapter. The Board shall be audited annually by the
State Auditor."
Sec. 7. G. S. 105-164.41 reads as rewritten:
"§ 105-164.41. Excess payments; refunds.
If upon examination of any return made under this Article, it
appears that an amount of tax has been paid in excess of that properly due,
then the amount in excess shall be credited against any tax or installment
thereof then due from the taxpayer, under any other subsequent return, or shall
be refunded to the taxpayer by certificate of overpayment issued by the
Secretary to the State Auditor, and the Auditor shall issue his warrant on
the Treasurer, which warrant shall be payable out of any funds appropriated
for that purpose."
Sec. 8. G.S. 111-18 reads as rewritten:
"§ 111-18. Payment of awards.
After an award to a blind person has been made by the board
of county commissioners, and approved by the Department of Human Resources the
Department of Human Resources shall thereafter pay to such person to whom such
award is made the amount of said award in monthly payments, or in such manner
and under such terms as the Department of Human Resources shall
determine. Such payment shall be made by warrant of the State Auditor,
drawn upon such funds in the hands of the State Treasurer, at the instance
and request and upon a proper voucher signed by the Secretary of Human
Resources, and shall not be subject to the provisions of the Executive Budget
Act as to approval of said expenditure.
It is intended that awards paid to recipients under this Article be for the purpose of assisting in defraying the recipient's day-to-day living expenses. To better achieve this purpose it is hereby provided that no moneys belonging to a recipient of aid to the blind under this Article identifiable as moneys paid pursuant to an aid to the blind award shall be subject to levy under execution, attachment or garnishment."
Sec. 9. G.S. 111-27.1 reads as rewritten:
"§ 111-27.1. Department of Human Resources authorized to conduct certain business operations.
For the purpose of assisting blind persons to become
self-supporting the Department of Human Resources is hereby authorized to carry
on activities to promote the rehabilitation and employment of the blind,
including the operation of various business enterprises suitable for the blind
to be employed in or to operate. The Executive Budget Act shall apply to
the operation of such enterprises as to all appropriations made by the State to
aid in the organization and the establishment of such businesses.
Purchases and sales of merchandise or equipment, the payment of rents and wages
to blind persons operating such businesses, and other expenses thereof, from
funds derived from local subscriptions and from the day-by-day operations shall
not be subject to the provisions of law regulating purchases and contracts, or
to the deposit and disbursement thereof applicable to State funds but shall be
supervised by the Department of Human Resources. All of the business
operations under this law, however, shall be subject to regular audits by the
oversight of the State Auditor pursuant to Article 5A of Chapter 147 of
the General Statutes.
After September 30, 1983, Randolph-Sheppard vendors will no longer be State employees. Blind licensees operating vending facilities under contract with the North Carolina Department of Human Resources, Division of Services for the Blind, are independent contractors."
Sec. 10. Chapter 112 of the General Statutes, being G.S. 112-5 through G.S. 112-37, is repealed.
Sec. 11. G.S. 115C-133 reads as rewritten:
"§ 115C-133. When clothing, etc., for pupils paid for by county.
Where it shall appear to the satisfaction of the director of
social services and the chairman of the board of county commissioners of any
county in this State that the parents of any blind child residing in such
county are then unable to provide such child with clothing or traveling
expenses or both to and from the Governor Morehead School, or where such child
has no living parent, or any estate of his own, or any person, or persons, upon
which he is legally dependent who are able to provide expenses for such
transportation and clothing, then upon the demand of the institution which such
child attends or has been accepted for attendance, said demand being made
through the State Auditor, the board of county commissioners of the county
in which such child resides shall issue or cause to be issued its warrant
payable to the State Auditor, same to be credited pay to the proper institution,
for the payment of institution an amount sufficient to clothe and
pay traveling expenses of said child."
Sec. 12. G.S. 127A-106 reads as rewritten:
"§ 127A-106. Paid by the State.
When the militia or any portion thereof shall be ordered by
the Governor into State service, the pay, subsistence, transportation and other
necessary expenses incident thereto shall be paid by the State Treasurer, upon
the approval of the Governor and warrant of the auditor."
Sec. 13. G.S. 135-8(f) reads as rewritten:
"(f) Collection of Contributions.
(1) The collection of members' contributions shall be as follows:
a. Each employer shall cause to be deducted on each and every payroll of a member for each and every payroll subsequent to the date of establishment of the Retirement System the contributions payable by such member as provided in this Chapter, and the employer shall draw his warrant for the amount so deducted, payable to the Teachers' and State Employees' Retirement System of North Carolina, and shall transmit the same, together with schedule of the contributions, on such forms as prescribed.
(2) The collection of employers' contributions shall be made as follows:
a. Upon the basis of each actuarial valuation provided herein there shall be prepared biennially and certified to the Department of Administration a statement of the total amount necessary for the ensuing biennium to the pension accumulation and expense funds, as provided under subsections (d) and (f) of this section, and these funds shall be handled and disbursed in accordance with Chapter 100, Public Laws of 1929, and amendments thereto (G.S. 143-1 et seq.), known as the Executive Budget Act.
b. Until the first valuation has been made and the rates computed as provided in subsection (d) of this section, the amount payable by employers on account of the normal and accrued liability contributions shall be five and fifty-one one-hundredths percent (5.51%) of the payroll of all teachers and three and sixteen one-hundredths percent (3.16%) for other State employees.
c. The
auditor shall issue his warrant to the State Treasurer directing the State
Treasurer to pay this sum to the Board of Trustees, from the appropriations for
the Teachers' and State Employees' Retirement System.
d. Each board of education in each county and each board of education in each city in which teachers or other employees of the schools receive compensation for services in the public schools from sources other than the appropriation of the State of North Carolina shall pay the Board of Trustees of the State Retirement System such rate of their respective salaries as are paid those of other employees.
e. Each employer shall transmit monthly to the State Retirement System on account of each employee, who is a member of this System, an amount sufficient to cover the normal contribution and the accrued liability contribution of each member employed by such employer for the preceding month.
(3) In the event the employee or employer contributions required under this section are not received by the date set by the Board of Trustees, the Board shall assess the employer with a penalty of 1% per month with a minimum penalty of twenty-five dollars ($25.00). If within 90 days after request therefor by the Board any employer shall not have provided the System with the records and other information required hereunder or if the full accrued amount of the contributions provided for under this section due from members employed by an employer or from an employer other than the State shall not have been received by the System from the chief fiscal officer of such employer within 30 days after the last due date as herein provided, then, notwithstanding anything herein or in the provisions of any other law to the contrary, upon notification by the Board to the State Treasurer as to the default of such employer as herein provided, any distributions which might otherwise be made to such employer from any funds of the State shall be withheld from such employer until notice from the Board to the State Treasurer that such employer is no longer in default."
Sec. 14. G.S. 143-247.2 reads as rewritten:
"§ 143-247.2. Contributions for nongame wildlife.
The Wildlife Resources Commission is hereby authorized to
issue and sell appropriate emblems by which to identify recipients thereof as
contributors to a special wildlife conservation fund which shall be held and
accounted for as a separate part of the Wildlife Resources Fund and which shall
be made available to the Wildlife Resources Commission for conservation,
protection, enhancement, preservation and perpetuation of nongame wildlife
species and those species which may be endangered or threatened with
extinction. The special wildlife conservation fund will be audited by
the State Auditor. is subject to the oversight of the State Auditor
pursuant to Article 5A of Chapter 147 of the General Statutes. Emblems
of different size, shape, type or design may be used to recognize contributions
in different amounts, but no such emblem shall be issued for a contribution
amounting in value to less than five dollars ($5.00)."
Sec. 15. G.S. 143-250.1(f) reads as rewritten:
"(f) Expenditure of the
income derived from the Wildlife Endowment Fund shall be made through the State
budget accounts of the Wildlife Resources Commission in accordance with the
provisions of the Executive Budget Act. The Wildlife Endowment Fund is
subject to the oversight of the State Auditor pursuant to G.S. 147-58. Article
5A of Chapter 147 of the General Statutes."
Sec. 16. G.S. 143B-289.8(f) reads as rewritten:
"(f) Expenditure of the
income derived from the Marine Fisheries Endowment Fund shall be made through
the State budget accounts of the Marine Fisheries Commission in accordance with
the provisions of the Executive Budget Act. The Marine Fisheries
Endowment Fund is subject to the oversight of the State Auditor pursuant to G.S.
147-58. Article 5A of Chapter 147 of the General Statutes."
Sec. 17. G.S. 143B-289.9(b) reads as rewritten:
"(b) The Marine Fisheries
Commission is hereby authorized to issue and sell appropriate emblems by which
to identify recipients thereof as contributors to a special marine and
estuarine resources conservation fund which shall be made available to the
Marine Fisheries Commission for conservation, protection, enhancement,
preservation and perpetuation of marine and estuarine species which may be
endangered or threatened with extinction and for education about these
issues. The special conservation fund will be audited by the State
Auditor. is subject to oversight of the State Auditor pursuant to
Article 5A of Chapter 147 of the General Statutes. Emblems of
different size, shape, type or design may be used to recognize contributions in
different amounts, but no such emblem shall be issued for a contribution
amounting in value to less than five dollars ($5.00)."
Sec. 18. G.S. 148-29 reads as rewritten:
"§ 148-29. Transportation of convicts to prison; sheriff's expense affidavit; State not liable for maintenance expenses until convict received.
The sheriff having in charge any prisoner to be taken to the
Central Prison at Raleigh shall send him to the Central Prison within five days
after the adjournment of the court at which he was sentenced, if no appeal has
been taken. The sheriff shall file with the board of commissioners of his
county a copy of his affidavit as to necessary guard, together with a copy of
his itemized account of expenses, both certified to by the Auditor him
as true copies of those on file in his office. The State is not
liable for the expenses of maintaining convicts until they have been received
by the State Department of Correction authorities, nor shall any moneys be paid
out of the treasury for support of convicts prior to such reception."
Sec. 19. G.S. 7A-343.1 reads as rewritten:
"§ 7A-343.1. Distribution of copies of the appellate division reports.
The Administrative Officer of the Courts shall, at the State's expense distribute such number of copies of the appellate division reports to federal, State departments and agencies, and to educational institutions of instruction, as follows:
Governor, Office of the 1
Lieutenant Governor, Office of the 1
Secretary of State, Department of the 2
State Auditor, Department of the 1
Treasurer, Department of the State 1
Superintendent of Public Instruction 1
Office of the Attorney General 11
State Bureau of Investigation 1
Agriculture, Department of 1
Labor, Department of 1
Insurance, Department of 1
Budget Bureau, Department of Administration 1
Property Control, Department of Administration 1
State Planning, Department of Administration 1
Board of Environment, Health, and Natural Resources 1
Revenue, Department of 1
Board of Human Resources 1
Commission for the Blind 1
Board of Transportation 1
Motor Vehicles, Division of 1
Utilities Commission 8
Industrial Commission 11
Office of Administrative Hearings 2
Community Colleges, Department of 38
Employment Security Commission 1
Commission of Correction 1
Parole Commission 1
Archives and History, Division of 1
Crime Control and Public Safety, Department of 2
Department of Cultural Resources 3
Legislative Building Library 2
Justices of the Supreme Court 1 ea.
Judges of the Court of Appeals 1 ea.
Judges of the Superior Court 1 ea.
Clerks of the Superior Court 1 ea.
District Attorneys 1 ea.
Emergency and Special Judges of the Superior Court 1 ea.
Supreme Court Library AS MANY AS REQUESTED
Appellate Division Reporter 1
University of North Carolina, Chapel Hill 71
University of North Carolina, Charlotte 1
University of North Carolina, Greensboro 1
University of North Carolina, Asheville 1
North Carolina State University, Raleigh 1
Appalachian State University 1
East Carolina University 1
Fayetteville State University 1
North Carolina Central University 17
Western Carolina University 1
Duke University 17
Davidson College 2
Wake Forest University 25
Lenoir Rhyne College 1
Elon College 1
Campbell College 25
Federal, Out-of-State and Foreign
Secretary of State 1
Secretary of Defense 1
Secretary of Health, Education and Welfare 1
Secretary of Housing and Urban Development 1
Secretary of Transportation 1
Attorney General 1
Department of Justice 1
Internal Revenue Service 1
Veterans' Administration 1
Library of Congress 5
Federal Judges resident in North Carolina 1 ea.
Marshal of the United States Supreme Court 1
Federal District Attorneys resident in North Carolina 1 ea.
Federal Clerks of Court resident in North Carolina 1 ea.
Supreme Court Library exchange list 1
Each justice of the Supreme Court and judge of the Court of Appeals shall receive for his private use, one complete and up-to-date set of the appellate division reports. The copies of reports furnished each justice or judge as set out in the table above may be retained by him personally to enable him to keep up-to-date his personal set of reports."
Sec. 20. G.S. 159-34(c) reads as rewritten:
"(c) Notwithstanding any
other provision of law, except for Article 5 of Chapter 147 [Article 5A of
Chapter 147] Article 5A of Chapter 147 of the General Statutes
pertaining to the State Auditor, all State departments and agencies shall rely
upon the single audit accepted by the secretary as the basis for compliance
with applicable federal and State regulations. All State departments and
agencies which provide funds to local governments and public authorities shall
provide the Commission with documents approved by the State Auditor in a
prescribed format describing standards of compliance and suggested audit procedures
sufficient to give adequate direction to independent auditors retained by local
governments and public authorities to conduct a single audit as required by
this section. The secretary shall be responsible for the annual
distribution of all such standards of compliance and suggested audit procedures
proposed by State departments and agencies and any amendments thereto.
Further, the Commission with the cooperation of all affected State departments
and agencies shall be responsible for the following:
(1) Procedures for the timely distribution of compliance standards developed by State departments and agencies, reviewed and approved by the State Auditor to auditors retained by local governments and public authorities.
(2) Procedures for the distribution of single audits for local governments and public authorities such that they are available to all State departments and agencies which provide funds to local units.
(3) The acceptance of single audits on behalf of all State departments and agencies; provided that, the secretary may subsequently revoke such acceptance for cause, whereupon affected State departments and agencies shall no longer rely upon such audit as the basis for compliance with applicable federal and State regulations."
Sec. 21. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 1st day of July, 1993.
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Dennis A. Wicker
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives