The State of North Carolina financial reporting entities include the primary government, organizations for which the primary government is financially accountable, and organizations (Component Units) for which the nature and significance of their relationship with the primary government are such that exclusion would cause the primary government's financial statements to be misleading or incomplete.

Complete information related to the financial reporting entity is located in Note 1 of the North Carolina Comprehensive Annual Financial Report (CAFR).  This appendix includes lists of the organizations that comprise the financial reporting entity, and it is current as of the date of printing.  Changes to this list are updated on the System Information Guide (SIG) on the OSC web site (http://www.state.nc.us/)