2009 North Carolina Code
Chapter 143 - State Departments, Institutions, and Commissions.
§ 143-745. Definitions; intent; applicability.

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, and the Superintendent of Public Instruction.

(2)        "State agency" means each department created pursuant to Chapter 143A or 143B of the General Statutes, The University of North Carolina, and the Department of Public Instruction.

(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.)