State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_143B > GS_143B-426_35

Part 28.  Office of the State Controller.

§ 143B‑426.35.  Definitions.

As used in this Part, unless the context clearly indicates otherwise:

(1)        "Accounting system" means the total structure ofrecords and procedures which discover, record, classify, and report informationon the financial position and operating results of a governmental unit or anyof its funds, balanced account groups, and organizational components.

(2)        "Office" means the Office of the State Controller.

(3)        "State agency" means any State agency as definedin G.S. 147‑64.4(4).

(4)        "State funds" means any moneys appropriated by theGeneral Assembly, or moneys collected by or for the State, or any agency of theState, pursuant to the authority granted in any State laws. (1985 (Reg. Sess., 1986), c. 1024, s. 1; 1991, c. 542,s. 13.)