Enhancing Accountability in Government
through Leadership and Education
In 2008, OSC began a phased-in implementation of a statewide internal control program called EAGLE (Enhancing Accountability in Government through Leadership and Education). The EAGLE Program resulted from the passage of House Bill 1551 (State Governmental Accountability and Internal Control Act) during the 2007 Session of the General Assembly. The purpose of the EAGLE Program is not only to establish adequate internal control but also to increase fiscal accountability within state government. Under the EAGLE Program, each agency will be required to perform an annual assessment of internal control over financial reporting and compliance. By performing this assessment, agencies can identify risks and compensating controls that reduce the possibility of material misstatements, misappropriation of assets and noncompliance with governmental rules and regulations. The assessment will also assist agencies in recognizing opportunities to increase efficiency and effectiveness in business processes and operations.
For EAGLE support, call (919) 707-0795 or e-mail: OSC.EagleSupport@lists.osc.nc.gov
EAGLE SharePoint Portal (Restricted Access): https://eagle.ncosc.net
EAGLE Access Forms
- EAGLE ICO Agency Form
- EAGLE ICO Community College Form
- EAGLE Security Request Form
- Unlock or Reset Password Form
EAGLE Statutes
EAGLE Policies
- Internal Control Standards
- Responsibility for Internal Control
- Deficiencies in Internal Control
- Internal Control Evaluations
- Certification of Internal Control
- Reporting and Certifying Financial Information
- Internal Control Documentation
- Documentation Retention Schedule
- Reporting Violations
- Disciplinary Actions
Year-End Internal Control Certification for Universities, State Agencies and Community Colleges
Self-Assessment of Internal Controls Questionnaire
Training and Presentations
- Webinar - "Hot Topics Related to Internal Control Fraud and Whistleblowing" - May 2012 - Risk Mitigation Services, North Carolina Office of the State Controller
- Webinar - "Control Environment, Tone at the Top and Ethics" - November 2011 Risk Mitigation Services, North Carolina Office of the State Controller
- Webinar - "Internal Controls Over Payroll Processes and IT General Controls" - April 2011- Risk Mitigation Services, North Carolina Office of the State Controller
- Webinar – “EAGLE Training Program for State Agencies” – November 2010 – Risk Mitigation Services, North Carolina Office of the State Controller
- Webinar – “EAGLE Training Program for Community Colleges” – October 2010 – Risk Mitigation Services, North Carolina Office of the State Controller
- Webinar – “Internal Controls over Cash Processes” – June 2010 – Risk Mitigation Services, North Carolina Office of the State Controller
- Webinar - "Internal Controls over Accounts Payable and Expenditure Processes" - March 2010 - Risk Mitigation Services, North Carolina Office of the State Controller
- Presentation - "Developing Effective Internal Controls Using the COSO Model" - March 2007
Dr. Mark Beasley, Director - ERM Initiative and Professor of Accounting, North Carolina State University
EAGLE Training Aids
- Agency Financial Case Study (updated November 2011)
- Agency Compliance Case Study (updated October 2012)
- Community College Financial Case Study (updated November 2011)
- Community College Compliance Case Study (updated October 2012)
- University Financial Case Study (updated October 2009)
- EAGLE Guidance Manual (updated March 2012)
Useful Links
- Committee of Sponsoring Organizations of the Treadway Commission (COSO)
- COBIT Framework for IT Governance and Control
- Catalog of Federal Domestic Assistance
- OMB Circular A-133 Compliance Supplement 2011
- EAGLE User Security Request Form
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