NC S44

Establishes the Board of Review (BOR) as an independent entity within the Division of Employment Security to hear appeals and develop policies for unemployment insurance appeals operations.

Requires BOR staff (minimum two attorneys and four administrative staff) to report to the BOR chair rather than the Department, ensuring independence from the Governor, General Assembly, Department, and Division.

Transfers at least $415,000 from the Department of Commerce's unemployment insurance administration funds to a separate "Board of Review" fund code for fiscal year 2017-2018 to support BOR staff costs.

Mandates the BOR track specific data including court reversals of BOR decisions, staff attorney referrals, remanded cases, and deviations between staff recommendations and BOR determinations, with the Division assisting in data collection.

Requires the BOR to adopt appeals policies, procedures, and standards by October 1, 2017, and begin data tracking by November 1, 2017.