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Bill Summary · SB 826

Summary of SB 826 (Session 2025, North Carolina) – Posting of State Costs

Purpose

SB 826, titled “Posting of State Costs,” aims to enhance fiscal transparency by requiring state entities to publicly disclose monthly, itemized expenditures. The bill directs the University of North Carolina system, principal state departments, the judiciary, and the General Assembly to collate and publish expenditure data so that the public can see how revenue is being spent.

Key Provisions

1) Public posting of state expenditures

  • New section added to Article 1 of Chapter 143B (G.S. 143B-28.2):
    • All state entities listed (The University of North Carolina and each principal department under Chapters 143A and 143B) must compile a monthly itemized list of expenditures.
    • Criteria: expenditures with a cost of at least $1.00 for purchases of tangible personal property, real property, and services, including the monthly total.
    • Deadline: The Department of Administration must publish the required report on its website within 10 days of receiving it.
    • Limitation: Publication may not disclose records that are confidential or otherwise protected by state or federal law.

2) Public posting for the judiciary

  • Amends G.S. 7A-343 (Duties of Director) to require courts to:
    • Collate a monthly, itemized list of expenditures meeting the same $1 threshold for property, real property, and services.
    • Publish the monthly totals on the Director’s website within 10 days of receiving the report.
    • Maintain confidentiality as required by law.

3) Public posting for the General Assembly

  • Adds G.S. 120-32.05 (Fiscal transparency and accessibility):
    • The Legislative Services Officer must compile a monthly itemized expenditure list for the General Assembly (with the same $1 threshold for purchases).
    • Publish the monthly expenditures on the Legislative Services Officer’s website within 10 days of creation.
    • Confidentiality protections apply as required by law.

4) Funding for implementation

SB 826 provides nonrecurring allocations in fiscal year 2026-2027:
- Department of Administration: $100,000 to allocate to affected departments.
- UNC system: $50,000.
- Administrative Office of the Courts: $50,000.
- General Assembly: $50,000.

5) Effective date and applicability

  • Effective date: July 1, 2026.
  • Publication requirements apply starting October 1, 2026, and cover expenditures beginning with the 2026-2027 fiscal year.

Affected Entities

  • The University of North Carolina system and its constituent departments (Chapters 143A and 143B).
  • All principal state departments under Chapter 143B.
  • The judiciary (Administrative Office of the Courts) and its state courts.
  • The General Assembly ( Legislative Services Officer).

Practical Impact

  • Increased transparency: Public access to monthly, itemized state expenditures for purchases over $1.
  • Public reporting cadence: Monthly reports, posted within 10 days of generation.
  • Scope: Expenditures include tangible personal property, real property, and services; excludes confidential or legally protected information.
  • Implementation cost: One-time (nonrecurring) funding to support data collection and publication efforts in 2026-2027.

Notes for Readers

  • The bill emphasizes accessibility and accountability by making detailed spending data publicly viewable on official government websites.
  • It does not require disclosure of confidential records, preserving privacy and security where prohibited by law.

Compiled from official sources — confirm details with the bill’s official record.

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