North Carolina General Statutes Chapter 115D. Community Colleges § 115D-9.20. Compliance review and requested information

(a) Compliance Review.--The State Board of Community Colleges shall maintain an accountability function that conducts periodic reviews of each community college operating under the provisions of this Chapter.  The purpose of the compliance review shall be to ensure that (i) data used to allocate State funds among community colleges is reported accurately to the System Office and (ii) community colleges are charging and waiving tuition and registration fees consistent with law.  The State Board of Community Colleges shall require the use of a statistically valid sample size in performing compliance reviews of community colleges.  All compliance review findings that are determined to be material shall be forwarded to the college president, local college board of trustees, the State Board of Community Colleges, and the State Auditor.  The State Board of Community Colleges shall adopt rules governing the frequency, scope, and standard of materiality for compliance reviews.

(b) Information to Department of Revenue.--The North Carolina Community Colleges System Office shall provide the Department of Revenue with a list of all community colleges, including name, address, and other identifying information requested by the Department of Revenue.  The North Carolina Community Colleges System Office shall update this list whenever there is a change.