• Forms
• NCAS
• CAFR Year-End
• CMCS/Central Compliance
• E-Commerce/ SECP
• Central Payroll
• Statewide Foreign Nationals Compliance Program
• Policies
• Account Classification
• Accounts Receivable
• Capital Assets
• Cash Management
• Central Payroll (Universities)
• Electronic Commerce
• Federal and State Compliance
• Foreign Nationals
• Human Resources Accounting
• Internal Controls
• Long-term Liabilities
• Payment
• Procurement Card
• Records Retention and Reports Retention
• Revenues and Expenditures
• State Financial Reporting
• Tax Compliance
• Uniform North Carolina Accounting System

Discharge of Indebtedness Policy

No filing is required if a debt is discharged under a court bankruptcy ruling. State agencies and institutions must file a Form 1099-C, Cancellation of Debt. There is an exception for forgiveness of debt for performing certain services as a condition of receiving the loan.