§ 143D-7. Agency management responsibilities. - North Carolina Statutes

§ 143D‑7.  Agencymanagement responsibilities.

The management of each Stateagency bears full responsibility for establishing and maintaining a propersystem of internal control within that agency. Each principal executive officerand each principal fiscal officer shall annually certify, in a mannerprescribed by the State Controller, that the agency has in place a propersystem of internal control. The State Controller shall develop policies andprocedures to direct agencies in their evaluation.

The management of each Stateagency also bears the responsibility periodically to submit accurate andcomplete financial information to the State Controller for compilation intoNorth Carolina State government's various financial reports and other relatedfinancial information disseminated to the public. With the submission of suchperiodic reports to the State Controller, each agency's principal executiveofficer and each agency's principal fiscal officer shall certify, in a mannerprescribed by the State Controller, to the accuracy and completeness of thefinancial information submitted. (2007‑520, s. 1.)