North Carolina General Statutes 143C-6-9. Use of lapsed salary savings
(a) Lapsed salary savings may be expended only for nonrecurring purposes or line items.
(b) Lapsed salary savings shall not be used to pay for litigation services provided by private counsel. As used in this subsection, litigation services and private counsel are as defined in N.C. Gen. Stat. § 147-17(c1) and N.C. Gen. Stat. § 114-2.3(d). This subsection does not apply to litigation services provided by private counsel retained by the Judicial Department for the defense of an official or employee of the Department in any action arising from conduct undertaken in the course of the official’s or employee’s official duties and in which the Attorney General has declined to provide the litigation services.
(c) Until otherwise provided by the General Assembly, the Office of State Budget and Management (OSBM) in conjunction with State agencies, as defined in N.C. Gen. Stat. § 143C-1-1(d)(24), shall report on the use of lapsed salary funds at the end of each fiscal year. State agencies shall report to the OSBM on the use of lapsed salary, including all of the following:
(1) The total amount of accrued lapsed salary funds by funding source.
Terms Used In North Carolina General Statutes 143C-6-9
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Oversight: Committee review of the activities of a Federal agency or program.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
(2) The total number of full-time equivalent positions comprising the lapsed salary funds.
(3) The total expenditure of lapsed salaries by purpose.
(4) The legal authorization to expend lapsed salary funds.
The OSBM shall report by October 1 of each year on the use of lapsed salary funds to the Joint Legislative Oversight Committees on Health and Human Services, Education, Justice and Public Safety, Transportation, Information Technology, General Government, and Agriculture and Natural and Economic Resources and the Fiscal Research Division. (2006-203, s. 3; 2017-57, s. 6.7; 2020-78, s. 20.1; 2021-180, s. 16.10(b).)