GENERAL ASSEMBLY OF NORTH CAROLINA

1993 SESSION

 

 

CHAPTER 257

SENATE BILL 744

 

AN ACT TO AMEND VARIOUS STATUTES TO DELETE OBSOLETE REFERENCES TO WARRANTS ISSUED BY THE STATE AUDITOR, TO MAKE TECHNICAL CORRECTIONS IN REFERENCES TO THE STATE AUDITOR'S OVERSIGHT, AND TO REPEAL CHAPTER 112 OF THE GENERAL STATUTES CONFEDERATE HOMES AND PENSIONS.

 

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