Article 79.
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/nc/chapter-143/79A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Article 79.
Internal Auditing.
§ 143-745. Definitions; intent; applicability.
(a)For the purposes of this section:
(1)"Agency head" means the Governor, a Council of State member, a cabinet secretary, the President of The University of North Carolina, the President of the Community College System, the State Controller, and other independent appointed officers with authority over a State agency.
(2)"State agency" means each department created pursuant to Chapter 143A or 143B of the General Statutes, and includes all institutions, boards, commissions, authorities, by whatever name, that is a unit of the executive branch of State government, including The University of North Carolina, and the Community Colleges System Office. The term does not include a unit of local government.
(b)This Article applies only to a State agency that:
(1)Has an annual operating budget that exceeds ten million dollars ($10,000,000);
(2)Has more than 100 full-time equivalent employees; or
(3)Receives and processes more than ten million dollars ($10,000,000) in cash in a fiscal year. (2007-424, s. 1; 2009-516, s. 2; 2013-406, s. 1; 2016-126, 4th Ex. Sess., s. 9.)