State law provides that a local superintendent's salary may be withheld for failure to provide required data to DPI.

North Carolina General Statute 115C-13 requires that "local boards of education and their officers and employees shall provide to the State Board and to the Superintendent all information needed to carry out their duties." GS 115C-272(b) states that "Superintendents shall be paid promptly when their salaries are due provided the legal requirements for their employment and service have been met."

State Board policy TCS-R-001 describes the procedures used for imposing sanctions for late reporting.