NC S877

Establishes the Taxpayer Investment Accountability Board composed of the State Controller (chair), Director of Office of State Budget and Management, State Auditor, State Chief Information Officer, and directors of Program Evaluation and Fiscal Research divisions to design a framework for uniform program-level accountability information.

Requires all state agencies and non-state entities receiving state funds to develop and maintain information systems providing detailed program accountability data including mission statements, logic models, performance measures (outcomes, outputs, efficiency), organization charts, budgets, and employee directories accessible to citizens.

Mandates performance data include independently verified evidence that program outcomes are attributable to agency activities, benchmarks based on best practices and peer comparisons, and by July 1, 2014, web-based dashboards in graphical format reporting all required performance information.

Allows any taxpayer to sue in superior court to compel compliance with the act, with successful plaintiffs recovering attorney's fees, while placing the burden on agencies to prove compliance once a prima facie case of non-compliance is established.

Requires internal auditors to conduct annual compliance audits by April 1 and principal executive officers to file compliance certificates by June 30 each year, with the State Auditor reporting any substantial non-compliance to the Governor and General Assembly.