N.C. Gen. Stat. § 163-37: Duty of county board of commissioners.

(a) The respective boards of county commissioners shall appropriate reasonable and adequate funds necessary for the legal functions of the county board of elections, including reasonable and just compensation of the director of elections.

(b) County boards of commissioners shall not accept private monetary donations or in-kind contributions, directly or indirectly, for conducting elections or employing individuals on a temporary basis. This subsection does not prohibit the in-kind donation or use of a voting site, if that voting site is used for the purpose of conducting elections. (1999-424, s. 3(a); 2017-6, s. 3; 2018-146, s. 3.1(a), (b); 2023-140, s. 5.)