Statewide Policy Directory

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.

Section: 1000 - Overpayment Audit
Title Section Summary
1000.1 - Overpayments Audit and Recovery Program Policy - Overpayments Audit and Recovery Program 1000 - Overpayment Audit

Inadvertent overpayments occur as a result of pricing errors, neglected rebates and discounts, miscalculated freight charges, unclaimed refunds, erroneously paid excise taxes, and other related errors. North Carolina G.S. 147-86.22 requires the Office of the State Controller (OSC) to negotiate a contract with a third party to perform an audit process of inadvertent overpayments by State agencies...