N.C. Gen. Stat. § 143B-101

The Historic Bath Commission shall submit an annual report of its activities, holdings, and finances, including an audit of its accounts by a certified public accountant, to the Secretary of Natural and Cultural Resources. In the event such annual report is not received by the Secretary, or if such report does not indicate the need for the continuation of the Commission, the Secretary of Natural and Cultural Resources is authorized to recommend the abolition of the Commission to the next General Assembly.