| Inadequate Data and Fleet Information Management Weaken Accountability for North Carolina’s Vehicles (December 2011)
North Carolina lacks adequate information to determine the appropriate size and mix of state-owned motor vehicles for state government needs. Although state agencies and institutions can provide data on the number, use, and cost of their fleets, the State does not have a central data source to verify the accuracy of this information. State agencies and institutions are not required to collect the necessary data for vehicle utilization assessments. As a result, many do not collect this information at all. This report recommends directing state agencies and institutions to update vehicle registration records for all state-owned vehicles and requiring collection and reporting of vehicle information through a statewide fleet management system. |
Executive Summary
Final Report
Presentation
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| Compared to Other States’ Retirement Plans, TSERS is Well Funded and Its Plan Features Are Typical or Less Generous (September 2011)
The Program Evaluation Division was directed to compare North Carolina’s state retirement system to other state retirement systems. This report focused on the North Carolina Teachers’ and State Employees’ Retirement System (TSERS) because it covers the majority of current and former government employees. The General Assembly determines the features of the retirement benefit and how much employees and the State contribute to TSERS. TSERS’s plan features are either typical or less generous than other states’ plans. The Division ranked plans based on three key measures of funding status in 2009, and TSERS ranked as the sixth best funded state retirement plan out of 84 plans. |
Executive Summary
Final Report
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Selling 25 Underutilized Aircraft May Yield Up to $8.1 Million and Save $1.5 Million Annually
(April 2010)
Eight North Carolina aviation programs operated 72 aircraft and cost $10.8 million in Fiscal Year 2008-09. This evaluation examined the number, use, and effectiveness of state aircraft and revealed concerns about aircraft utilization, efficiency, and management. Of the 72 aircraft, 79% flew less than 200 hours per year. Fractured management contributed to inconsistent practices and policies as well as inefficiencies. To address these concerns, the General Assembly should establish the Aviation Management Authority to oversee management of all aircraft. Based on a three-phase analysis, the report recommends eliminating 25 aircraft and 5 hangars. Proceeds from the sale of aircraft may yield up to $8.1 million and save $1.5 million annually.
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Executive Summary
Final Report
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Follow-up Summary
Follow-up Report
Follow-up Presentation
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Feasibility of Restructuring Budget and Financial Management of North Carolina State Government
(April 2010)
This report reviews the structure for budget and financial management of state government and considers the feasibility of consolidating State Budget, the Controller, and the State Treasurer. These agencies perform 29 budget and financial management functions, and there is no duplication of effort among them. The structure and location of budget and financial management functions varies among states, but North Carolina is one of 22 states where the functions are located in three separate agencies. Consolidation of budget and financial management of state government is feasible and could save money, but consolidation is constrained by constitutional requirements and would sacrifice the independence of the Controller. |
Executive Summary
Final Report
Presentation
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North Carolina's Alcohol Beverage Control System Is Outdated and Needs Modernization
(December 2008)
North Carolina’s Alcohol Beverage Control (ABC) system is outdated because it has not kept pace with demographic and economic changes, and state statutes limit effective management of the system. The mission of local ABC boards is not clearly defined, and some boards use the lack of a clear mission to justify ineffective and inefficient store operations. North Carolina also regulates the sale of liquor differently than other states. The current ABC system can be modernized by defining the mission of local boards, providing management tools for better oversight of local boards, and modifying outdated statutes. |
Executive Summary
Final Report
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North Carolina Government Performance Audit II - Review of State Personnel Practices and Career Banding
Submitted by Fox Lawson & Associates, LLC
(January 2008)
The NC Office of State Personnel needs a more centralized approach to training programs, coordinated recruitment, and benefits administration. Modifying the statutory authority of Chapter 126 has the potential to improve the operations of the personnel system and revamp the roles and responsibilities of the Personnel Commission. Career Banding, as currently applied in North Carolina state government, appears to be the most effective method available to seamlessly integrate workforce planning with recruitment, hiring, and selection of needed employees in both the short and long term. Using BEACON’s human resources and financial management system modules is an asset to recruitment, forecasting, and statewide data availability. |
Executive Summary
Final Report
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North Carolina Government Performance Audit II - Establishing an Internal Audit Program in North Carolina's State Agencies
Submitted by MGT of America, Inc.
(May 2007)
With the passage of S.L. 2007-424 (HB 1401), the NC General Assembly enacted the North Carolina Internal Audit Act. The findings and recommendations of the State Auditor’s September 2006 report, Internal Auditing in State Agencies and Institutions, formed the impetus for the legislation. Internal auditing was one of six areas of deficiency selected for scrutiny by the General Assembly’s second Government Performance Audit Committee (GPAC) initiative. The Committee engaged MGT of America, Inc., a management and research consulting firm, to conduct an assessment of North Carolina state government’s internal auditing practices and to develop an audit program. As a result, HB 1401 authorized an internal audit protocol for state agencies, the judicial branch, the University of North Carolina, and the Department of Public Instruction. The Act applies to state agencies that have budgets exceeding $10 million, more than 100 full-time equivalent employees, or process more than $10 million in cash in a fiscal year. A Council of Internal Auditing headed by the State Controller oversees requirements and standards for the auditing programs that are in compliance with guidelines issued either by the Institute for Internal Auditors or the Comptroller General of the United States. The Office of State Budget and Management supports the work of the Council. |
Final Report
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