NC S474

Creates the Division of Accountability, Value, and Efficiency (DAVE) within the Department of State Auditor to assess state agency spending and staffing

Requires all state agencies to report by October 1, 2025 on how they use public funds and list all positions vacant for six months or more

Authorizes the Division to use artificial intelligence and other tools to examine agency spending, effectiveness, duplicative expenditures, and fiscal soundness

Mandates the Division submit recommendations to the General Assembly by December 31, 2025 on which agencies, divisions, or positions should be dissolved or eliminated

Division expires December 31, 2028, but may conduct annual reassessments of agencies at its discretion before that date