NC S138

Establishes the Taxpayer Investment Accountability Board composed of the State Controller (Chair), Director of Office of State Budget and Management, State Auditor (nonvoting), and State Chief Information Officer to develop uniform accountability standards for state programs.

Requires all state agencies and non-state entities receiving state funds to implement information systems by July 1, 2019, providing program-level accountability information including organization charts, financial statements, contact directories, problem statements, logic models, and measurability assessments.

Mandates that required information be readily accessible on agency websites and dashboards, with color graphics allowing taxpayers to compare actual performance against measurable standards defined in the North Carolina Measurability Assessment Act.

Allows taxpayers to sue in superior court for specific performance to compel compliance, with prevailing plaintiffs entitled to recover reasonable attorneys' fees; establishes that agencies must show good-faith compliance efforts to avoid noncompliance findings.

Directs the Program Evaluation Division of the Legislative Services Commission to create a web-based inventory of state and non-state programs effective January 1, 2021, assigning accountability ratings based on compliance with board standards and information adequacy.