This section defines the North Carolina Accounting System (NCAS) in the State of North Carolina.  It contains the following information:

• A description of the formation and the statutory responsibilities of the Office of the State Controller (OSC);
• An overview of the NCAS, including the goals and objectives, components, supporting systems, and central financial management systems that define the current NCAS environment; and
• A definition of the criteria for enterprises and systems to be included in the NCAS, including the reporting entity, financial impact, and method of inclusion criteria.