State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_143B > GS_143B-426_40G

Part 28C. Accounting Systems.

§ 143B‑426.40G. Issuance of warrants upon State Treasurer; delivery of warrants anddisbursements for non‑State entities.

(a)        The StateController shall have the exclusive responsibility for the issuance of allwarrants for the payment of money upon the State Treasurer. All warrants uponthe State Treasurer shall be signed by the State Controller, who before issuingthem shall determine the legality of payment and the correctness of theaccounts. All warrants issued for non‑State entities shall be deliveredby the appropriate agency to the entity's legally designated recipient byUnited States mail or its equivalent, including electronic funds transfer.

When the State Controllerfinds it expedient to do so because of a State agency's size and location, theState Controller may authorize a State agency to make expenditures through adisbursing account with the State Treasurer. The State Controller shallauthorize the Judicial Department and the General Assembly to make expendituresthrough such disbursing accounts. All disbursements made to non‑Stateentities shall be delivered by the appropriate agency to the entity's legallydesignated recipient by United States mail or its equivalent, includingelectronic funds transfer. All deposits in these disbursing accounts shall beby the State Controller's warrant. A copy of each voucher making withdrawalsfrom these disbursing accounts and any supporting data required by the StateController shall be forwarded to the Office of the State Controller monthly oras otherwise required by the State Controller. Supporting data for a vouchermaking a withdrawal from one of these disbursing accounts to meet a payrollshall include the amount of the payroll and the employees whose compensation ispart of the payroll.

A central payroll unitoperating under the Office of the State Controller may make deposits andwithdrawals directly to and from a disbursing account. The disbursing accountshall constitute a revolving fund for servicing payrolls passed through thecentral payroll unit.

The State Controller may use afacsimile signature machine in affixing his signature to warrants.

(b)        The State Treasurermay impose on an agency a fee of fifteen dollars ($15.00) for each check drawnagainst the agency's disbursing account that causes the balance in the accountto be in overdraft or while the account is in overdraft. The financial officershall pay the fee from non‑State or personal funds to the General Fund tothe credit of the miscellaneous nontax revenue account by the agency. (2006‑66, s. 6.19(a);2006‑203, s. 9; 2006‑221, s. 3A; 2006‑259, s. 40(a).)