Primary Government
 
The primary government consists of all organizations that make up its legal entity.  All funds, organi-zations, agencies, boards, commissions, and authorities that are not legally separate are, for financial reporting purposes, part of the primary government.  The primary government has a separately elected governing body (the General Assembly) and must be both legally separate and fiscally independent.  The following are considered part of primary government:
 
Administration Rules Review Commission Department of the Secretary of State
Administrative Office of the Courts Department of Transportation
Department of Administration General Assembly
Department of Agriculture and Consumer Services North Carolina Deferred Compensation Plan
Department of Commerce
  • Division of Information Technology Services
  • Employment Security Commission
North Carolina School of Science and Mathematics
Community Colleges Systems North Carolina State Fair
Offices Office of Administrative Hearings North Carolina Wildlife Resources Commission
Department of Correction Office of Juvenile Justice
Department of Crime Control and Public Safety Office of the Governor
Department of Cultural Resources Office of the Lieutenant Governor
Dept of Environmental and Natural Resources Office of the State Auditor
Department of Health and Human Services Office of the State Controller
Department of Insurance Department of the Treasurer
Department of Justice Department of Labor
Department of Public Instruction Department of Revenue