Statewide Policies Alphabetical Listing

All state entities desiring to impose a transaction fee must comply with the following requirements...

A processing fee” is not to exceed twenty-five dollars($25.00), may be charged and collected for checks on which payment has been refused by the payor bank because of insufficient funds or because the drawer did not have an account at that bank if at the time the consumer presented the check to the person, a sign...

Except as discussed below, works of art, historical treasures, and similar assets should be capitalized at their historical cost or fair value at date of donation (estimated if necessary) whether they are held as individual items or in a collection...

To leverage the established state enterprise agreement between P&C and a commercial card vendor bank, state agencies requiring procurement card services and/or payment card services shall acquire either or both services through P&C...

The maximum amount of vacation leave that may be carried by an employee from one year to another is 30 days...

Not withstanding any conflict with the “Security and Privacy of Data Policy” or with the Master Services Agreement with the merchant card vendor, the following requirements are to be adhered to...

For Merchant card transactions, the rules governing disputes are established by national card associations (e.g., MasterCard and Visa) or by other similar organizations for proprietary cards (e.g., American Express and Discover)...

It is the policy of the State of North Carolina to comply with all applicable federal and state regulations regarding payment of deceased employees’ earnings...

North Carolina General Statute §143D-7 provides that “The management of each State agency bears full responsibility for establishing and maintaining a proper system of internal control within that agency...

The straight-line and units of output methods of depreciation, with an assumed salvage value of zero, are the recommended methods of depreciation. It is also recommended that depreciation for partial periods be computed using either the half-year convention or on the basis of the nearest full month...

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