Senate committee substitute to the 1st edition makes the following changes. 
Adds that the State Auditor must organize and administer the Division of Accountability, Value, and Efficiency (DAVE) in a way that is necessary to conduct the Division's work accordingly. No longer specifies the NCGA's intent to further clarify the Division's organization, powers, and duties in a future enactment. Adds that the Division may annually require a report from any or all State agencies on the information required under the act and may reassess that information annually, based on the act's provisions, and report on the results of the assessment to the NCGA. Adds that the act expires on December 31, 2028, and terminates the Division at that time.