Statewide Policies Alphabetical Listing

North Carolina General Statute §143D-12 provides that “A willful or continued failure of an employee paid from State funds or employed by a State agency to adhere to the requirements of this Chapter is sufficient cause for disciplinary action, up to and including dismissal of the employee...

To ensure that payroll funds remain on deposit with the State Treasurer and available for investment until the payroll due date and that funds are on deposit to cover the payroll disbursement, under no circumstances shall a payroll warrant be issued to an employee that would allow the employee to cash the warrant prior to payday...

North Carolina General Statute §143D-8 provides that “Each State agency shall maintain documentation, as prescribed by the State Controller, of the system of internal control within that agency...

All applications that utilize merchant cards or electronic funds transfer (EFT) transactions as a method of payment via the Worldwide Web shall provide for the generation of a confirmation of the transaction at the time of the order...

All State entities shall comply with all applicable federal and state regulations regarding the payment and taxation of employee moving expenses...

The State Controller may authorize a State agency to make expenditures through a disbursing account with the State Treasurer...

Management should establish an allowance for doubtful accounts to reflect the amount of an agency’s receivables that management estimates will be uncollectible...

State agencies are often required to deploy employees to areas affected by disaster whether caused by nature or event...

When the State does not hold title to property acquired with federal funds, the property should not be capitalized. (Possession does not equal ownership)...

GASB Statement No. 39 impacts colleges and universities that have foundations and similarly affiliated organizations whose financial data is not currently blended in the institution's annual report...

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