Statewide Policy Directory

Displaying 76 - 100 of 104

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
500.8 - Statewide Accounting Policy - Authorization for ACH Transactions

Policy Area: eCommerce
Policy Sub Area: N/A
Authority: G.S. 143B-426.39(1) and (5); G.S. 147-86.11(a); G.S. 147-86.22(b); and Chapter 66, Article 11A (G.S. 66-58.1 through 66-58.19)
Effective Date: 4/12/2002
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

500.9 - Statewide Accounting Policy - Types of Merchant Cards Accepted

Policy Area: eCommerce
Policy Sub Area: N/A
Authority: G.S. 143B-426.39(1) and (5); G.S. 147-86.11(a); G.S. 147-86.22(b); and Chapter 66, Article 11A (G.S. 66-58.1 through 66-58.19)
Effective Date: 12/15/2006
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

600.1 - Foreign Nationals Tax Compliance Policy - Payments and Compensation of Foreign Nationals, Governments, and Corporations

Policy Area: Foreign Nationals Tax Compliance Program
Policy Sub Area: N/A
Authority: Internal Revenue Code – Sections 1441 and 1461; Session Law 2004-124
Effective Date: 8/27/2004
Last Revision Date: 6/29/2020
Policy Owner/Division: Audit, Risk and Compliance Services

700.1 - HR-Payroll Policy - HR-Payroll Schedule

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller,G.S. 138-1 Salaries, Fees, and Allowances
Effective Date: 7/4/1991
Last Revision Date: 12/15/2016
Policy Owner/Division: HR-Payroll

700.10 - HR-Payroll Policy - Separations

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date: 7/1/2007
Last Revision Date: N/A
Policy Owner/Division: HR-Payroll

700.11 - HR-Payroll Policy - Payroll Deductions During Leave Without Pay

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: Office of State Human Resources Manual, Section 5, Page 66 - 73
Effective Date: 12/1/1995
Last Revision Date: 12/15/2016
Policy Owner/Division: HR-Payroll

700.14 - HR-Payroll Policy - NC-4 Tax Compliance

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: Income Tax Withholding Tables and Instructions for Employers - Dept. of Revenue Publication NC-30, Section 14
Effective Date: 11/1/2011
Last Revision Date: N/A
Policy Owner/Division: HR-Payroll

700.15 - HR-Payroll Policy - W-2 Wage and Tax Statements

Policy Area: HR/Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date: 7/1/2007
Last Revision Date: N/A
Policy Owner/Division: HR-Payroll

700.2 - HR-Payroll Policy - Human Resources and Payroll Agency and Employee Responsibility

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date: 7/1/2007
Last Revision Date: 11/16/2017
Policy Owner/Division: HR-Payroll

700.4 - HR-Payroll Policy - Payroll Processing Cycles

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.40G Issuance of Warrants upon State Treasurer
Effective Date: 7/1/2007
Last Revision Date: 12/15/2016
Policy Owner/Division: HR-Payroll

700.5 - HR-Payroll Policy - Agency Payroll Funds Transfers to the Office of the State Controller

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date: 7/1/2007
Last Revision Date: N/A
Policy Owner/Division: HR-Payroll

700.6 - HR-Payroll Policy - HR-Payroll Reconciliation

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date: 7/1/2007
Last Revision Date: 12/15/2016
Policy Owner/Division: HR-Payroll

700.7 - HR-Payroll Policy - Release of Payroll Information

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 132 State of North Carolina Public Records
Effective Date: 7/10/1995
Last Revision Date: N/A
Policy Owner/Division: HR-Payroll

700.8 - Statewide HR-Payroll Policy - Deceased Employee Earning and Tax Treatment

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date: 7/1/2007
Last Revision Date: N/A
Policy Owner/Division: HR-Payroll

700.9 - HR-Payroll Policy - Employee Moving Expense

Policy Area: HR-Payroll
Policy Sub Area: Payroll
Authority: Office of State Budget Manual, Section 6.6-6.7
Effective Date: 7/1/2013
Last Revision Date: 12/15/2016
Policy Owner/Division: HR-Payroll

800.1 - Systems Security Policy - Certification of Security Access for OSC Application Systems Policy

Policy Area: Systems Security
Policy Sub Area: Security
Authority: G. S. § 143B-1376
Effective Date: 2012
Last Revision Date: 8/2/2021
Policy Owner/Division: Risk Mitigation Services

900.1 - Internal Control Policy - Internal Control Standards

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-6
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.10 - Internal Control Policy - Disciplinary Actions

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-12
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.11 - Statewide Internal Control Policy - Audit Resolution and Compliance Monitoring

Policy Area: Internal Control
Policy Sub Area: Audit Resolution/Compliance Monitoring
Authority: 143B-426.39 (1)
Effective Date: 4/15/2016
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting and Risk Mitigation Services

900.2 - Internal Control Policy - Responsibility for Internal Control

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-7
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.3 - Internal Control Policy - Deficiencies in Internal Control

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-7
Effective Date: 7/21/2009
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.4 - Internal Control Policy - Internal Control Evaluations

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-7
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.5 - Internal Control Policy - Certification of Internal Control

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-7
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.6 - Internal Control Policy - Reporting and Certifying Financial Information

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-7
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services

900.7 - Internal Control Policy - Internal Control Documentation

Policy Area: Internal Control
Policy Sub Area: N/A
Authority: G.S. 143D-8
Effective Date: 7/1/2008
Last Revision Date: N/A
Policy Owner/Division: Risk Mitigation Services