The HR-Payroll, BI/BOBJ, & Fiori systems will be unavailable starting Fri., Dec. 1 at 5 PM
The systems will be available again by Mon., Dec. 4 at 6 AM. More Details
North Carolina General Statutes require the Office of the State Controller to issue policy for certain operations that guide all affected state agencies. Those policies are listed in this area and the affected agencies are indicated in the policy themselves.
Title | Summary |
---|---|
101.1 - Statewide Accounting Policy - Cash, Cash Equivalents, and Pooled Cash | Cash and cash equivalents consist of the pooled cash accounts of the State Treasurer and the following items managed by agencies and institutions of the State and its component units: Undeposited receipts Cash and cash equivalents are reported on both the balance sheet and the statement of cash flows as cash and cash equivalents. |
101.2 - Statewide Accounting Policy - Inventories | These inventories consist of general supplies and materials. Where inventories are distributed among several locations, the cumulative total value should be considered in determining materiality. The exception to the foregoing is postage. Because of its liquidity, postage must be recorded when it exceeds $100.00 in value. |
102.2 - Statewide Accounting Policy - Additions/Renovations/Improvements | Policy Area: Accounting and Financial Reporting |
102.8 - Statewide Accounting Policy - Buildings | Policy Area: Accounting and Financial Reporting |
102.11 - Statewide Accounting Policy - Collections | Policy Area: Accounting and Financial Reporting |
102.12 - Statewide Accounting Policy - Transfers of Capital Assets | Policy Area: Accounting and Financial Reporting |
102.13 - Statewide Accounting Policy - Impairment of Capital Assets | Policy Area: Accounting & Financial Reporting |
102.14 - Statewide Accounting Policy - Internal Policy/Procedures Manual for Capital Assets | Policy Area: Accounting and Financial Reporting |
102.15 - Statewide Accounting Policy - Tagging | Policy Area: Accounting and Financial Reporting |
102.17 - Statewide Accounting Policy - Missing/Stolen Assets | Policy Area: Accounting and Financial Reporting |
102.3 - Statewide Accounting Policy - Maintenance | Policy Area: Accounting and Financial Reporting |
102.18 - Statewide Accounting Policy - Changing Location of Assets | Policy Area: Accounting and Financial Reporting |
102.19 - Statewide Accounting Policy - Separation of Duties | Policy Area: Accounting and Financial Reporting |
102.4 - Statewide Accounting Policy - Libraries | Policy Area: Accounting and Financial Reporting |
105.1 - Statewide Accounting Policy - Accounting Cycle | Policy Area: Accounting and Financial Reporting |
102.5 - Statewide Accounting Policy - Depreciation | Policy Area: Accounting and Financial Reporting |
102.6 - Statewide Accounting Policy - Fixed Asset Grants | Policy Area: Accounting and Financial Reporting |
102.7 - Statewide Accounting Policy - Land | Policy Area: Accounting and Financial Reporting |
102.9 - Statewide Accounting Policy - Infrastructure | Policy Area: Accounting and Financial Reporting |
103.1 - Statewide Account Policy - Compensated Absences | Policy Area: Accounting and Financial Reporting |
103.2 - Statewide Accounting Policy - Pollution Remediation Obligations | Policy Area: Accounting and Financial Reporting |
105.2 - Statewide Accounting Policy - Separately Issued Fund Financial Statements | Policy Area: Accounting and Financial Reporting |
105.3 - Statewide Accounting Policy - Licensing Boards | Policy Area: Accounting and Financial Reporting |
105.4 - Statewide Accounting Policy - Submission of Audit Reports | Policy Area: Accounting and Financial Reporting |
105.6 - Statewide Accounting Policy - Foundations | Policy Area: Accounting & Financial Reporting |