EAGLE

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@osc.nc.gov

EAGLE SharePoint Portal (Restricted Access):   https://ncconnect.sharepoint.com/sites/eagle_ext/SitePages/Home.aspx

EAGLE Access Forms

• EAGLE ICO Agency Form
• EAGLE ICO Community College Form
• EAGLE Security Request Form

EAGLE Statutes

• Chapter 143D - The State Governmental Accountability and Internal Control Act

Statewide Policies

• EAGLE Policies

Year-End Internal Control Certification for Agencies, Universities,  and Community Colleges

• FY2018 Internal Control Certification Letter
• FY2018 Internal Control Certification Form

Self-Assessment of Internal Controls Questionnaire

• Component Units
  • FY2018 Internal Control Certification Letter
  • FY2018 Internal Controls Questionnaire
  • FY2018 Internal Control Certification Form
• Boards and Commissions
  • FY2018 Internal Control Certification Letter
  • FY2018 Internal Controls Questionnaire
  • FY2018 Internal Control Certification Form

Useful Links

• Committee of Sponsoring Organizations of the Treadway Commission (COSO)
• COBIT Framework for IT Governance and Control
• Catalog of Federal Domestic Assistance