Statewide Policy Directory

Displaying 26 - 50 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
107.2 - Statewide Accounting Policy - General Ledger Standards

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Uniform North Carolina Accounting System
Authority: GS 143B-426.39
Effective Date: 7/1/2005
Last Revision Date: 4/30/2017
Policy Owner/Division: Statewide Accounting

107.1 - Statewide Accounting Policy - Responsibility for the Uniform NCAS

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Uniform NC Accounting System
Authority: General Statute 143B-426.39
Effective Date: 71/1995
Last Revision Date: 6/30/2017
Policy Owner/Division: Statewide Accounting

107.3 - Statewide Accounting Policy - Fund Accounting

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Uniform North Carolina Accounting System
Authority: GASB Codification Section 1300 and GS 143C-1-3
Effective Date: 7/1/1995
Last Revision Date: 4/30/2017
Policy Owner/Division: Statewide Accounting

107.4 - Statewide Accounting Policy - NCAS and CMCS Security

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Uniform NC Accounting System and Cash Management Control System
Authority: GS 143B-426.39 and GS 132
Effective Date: 7/1/1995
Last Revision Date: 2/20/2018
Policy Owner/Division: Statewide Accounting

102.10 - Statewide Accounting Policy - Intangible Assets

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Capital Assets
Authority: GASB Codification Section 1400
Effective Date: 7/1/2009
Last Revision Date: 3/1/2023
Policy Owner/Division: Statewide Accounting

101.3 - Statewide Accounting Policy - Prepaid Items

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Account Classification
Authority: GASB Codification Section 1600; AICPA Audit and Accounting Guide: State and Local Governments (Chapter 8)
Effective Date: 7/1/1995
Last Revision Date: 1/30/2017
Policy Owner/Division: Statewide Accounting

101.4 - Statewide Accounting Policy - Restricted Assets

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Account Classification
Authority: GASB Codification Sections 1800 and 2200
Effective Date: 7/1/2006
Last Revision Date: 6/30/2017
Policy Owner/Division: Statewide Accounting

101.5 - Statewide Accounting Policy - Fund Balance Reporting

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Account Classification
Authority: GASB Codification Section 1800
Effective Date: 7/1/2010
Last Revision Date: 6/30/2017
Policy Owner/Division: Statewide Accounting

101.6 - Statewide Accounting Policy - Net Position

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Account Classification
Authority: GASB Codification Sections 1800 and 2300
Effective Date: 7/1/2001
Last Revision Date: 6/30/2017
Policy Owner/Division: Statewide Accounting

102.16 - Statewide Accounting Policy - Physical Inventory

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Capital Assets
Authority: GS 143D-6
Effective Date: 7/1/1995
Last Revision Date: 6/30/2017
Policy Owner/Division: Statewide Accounting

102.1 - Statewide Accounting Policy - Capitalization/Classification

Policy Area: Accounting and Financial Reporting
Policy Sub Area: Capital Assets
Authority: GASB Codification Section 1400
Effective Date: 7/1/1995
Last Revision Date: 7/13/2019
Policy Owner/Division: Statewide Accounting

1000.1 - Overpayments Audit and Recovery Program Policy - Overpayments Audit and Recovery Program

Policy Area: Overpayments Audit and Recovery
Policy Sub Area: N/A
Authority: G.S. 147-86.22
Effective Date: 1/1/1999
Last Revision Date: 3/29/21, 3/31/21, 5/10/21
Policy Owner/Division: Audit, Risk and Compliance Services

1100.2 - State Disbursing Policy - Establish a Disbursing Account

Policy Area: State Disbursing
Policy Sub Area: N/A
Authority: G. S. 143B-426.40G
Effective Date: 7/1/1986
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

1100.3 - State Disbursing Policy - Distribution of Payroll Warrants Drawn on the State Treasurer

Policy Area: State Disbursing
Policy Sub Area: N/A
Authority: G. S. 143B-426.37 and G. S. 143B-426.39(5)
Effective Date: 10/1/1991
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

1100.4 - State Disbursing - General Fund Requisition for Funds

Policy Area: State Disbursing
Policy Sub Area: N/A
Authority: G. S. 143B-426.37
Effective Date: 3/1/1992
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

1100.5 - State Disbursing Policy - Collection and Depositing of Processing Fees for Returned Checks Except Those Offered in Payment of Taxes

Policy Area: State Disbursing
Policy Sub Area: N/A
Authority: G. S. 25-3-506
Effective Date: 1/1/1995
Last Revision Date: 7/15/2019
Policy Owner/Division: Statewide Accounting

1100.6 - State Disbursing Policy - Expenditures in Emergency Situations

Policy Area: State Disbursing
Policy Sub Area: N/A
Authority: G. S. 143B-426.37 and G. S. 143B-426.39(5)
Effective Date: 10/25/2005
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

1100.7 - State Disbursing Policy - General Obligation Bond, Special Indebtedness and Two Thirds General Obligation Bonds, Transfers, and Disbursements

Policy Area: State Disbursing
Policy Sub Area: N/A
Authority: G. S. 143B-426.37 and G. S. 143B-426.39(5)
Effective Date: 3/10/2010
Last Revision Date: N/A
Policy Owner/Division: Statewide Accounting

1100.8 - State Disbursing Policy - North Carolina Accounting System (NCAS) Check Printing

Policy Area: State Disbursing
Policy Sub Area: Uniform NC Accounting System
Authority: GS 143B-426.40G
Effective Date: 5/30/2014
Last Revision Date: 2/20/2018
Policy Owner/Division: Statewide Accounting

1200.1 - Tax Compliance Policy - Tax Compliance

Policy Area: Tax Compliance
Policy Sub Area: N/A
Authority: G.S. 143B-426.39 (1), (6)
Effective Date: 7/1/1995
Last Revision Date: N/A
Policy Owner/Division: Administration

1200.2 - Tax Compliance Policy

Policy Area: Tax Compliance
Policy Sub Area: N/A
Authority: Dr. Linda Combs, State Controller
Effective Date: 3/4/2019
Last Revision Date: N/A
Policy Owner/Division: NCAS

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