Statewide Policy Directory

Displaying 1 - 11 of 11

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
200.10 - Statewide Accounting Policy - Referral to the Attorney General's Office

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21, GS 147-86.11(e)(4) and GS 147-86.11(e)(4a)
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.11 - Statewide Accounting Policy - Establishing an Allowance for Doubtful Accounts

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.12 - Statewide Accounting Policy - Uncollectible Accounts

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.2 - Statewide Accounting Policy - Agency Policy Development

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21
Effective Date: 7/19/2010
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.3 - Statewide Accounting Policy - Agency-Defined Receivables Systems

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21
Effective Date: 7/1/2005
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.4 - Statewide Accounting Policy - Accounts Receivable Collection

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21
Effective Date: 7/1/2005
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.5 - Statewide Accounting Policy - Minimum Identifying Information

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21 and GS 147-86.24
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.6 - Statewide Accounting Policy - Use of Specific Collection Techniques

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21 and GS 147-86.22(c)
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.7 - Statewide Accounting Policy - Past-Due Account Collection Guidelines

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: G. S. 147-86.21 and G. S. 147-86.22
Effective Date: 7/1/2011
Last Revision Date: 7/1/1995
Policy Owner/Division: Statewide Accounting

200.8 - Statewide Accounting Policy - Interest and Penalty Fee

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21 and GS 147-86.23
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

200.9 - Statewide Accounting Policy - Provision of State Services to Delinquent Debtors

Policy Area: Accounts Receivable
Policy Sub Area: N/A
Authority: GS 147-86.21 and GS 147-86.23
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting