Statewide Policies Alphabetical Listing

The following standards should be followed in the preparation of separately issued financial statements for licensing boards of the State of North Carolina ("Boards")...

Maintenance expenses are incurred to keep assets in normal operating condition and to help maintain the original use of the asset...

The Office of the State Controller (OSC), in concurrence with the State Treasurer, shall select a service provider to provide merchant card services to eligible participants, and shall select a service provider to provide electronic funds transfer financial services to eligible participants...

When developing agency cash management plans, each state agency shall consider utilizing electronic payments methods for both outbound and inbound payments...

All participants in the State Controller’s Master Services Agreement for Merchant Card Services,
as well as State agencies engaging in separate arrangements, are to devise a security incident response plan that incorporates the requirements of the Payment Card Industry Security Council...

State agencies should obtain the following minimum prescribed information on prospective debtors, wherever practical...

Management is responsible for implementing procedures for maintaining control over and the safeguarding of assets...

All State employees must have completed and signed a Form NC-4 or NC-4 EZ upon hire...

The following applies to the proprietary and government-wide financial statements of the State primary government and to component units. Net Assets Restricted by Enabling Legislation (GASB COD 1800): For the State primary government, constraints placed on net position use by enabling legislation are not reported as net position restrictions since such constraints are not legally enforceable...

The provisions set forth in this “General” section apply to all means of access to any information or application designated as a functionality or component of the North Carolina Accounting System (NCAS), under the management and operation of the Office of the State Controller (OSC) or any State agency assigned these responsibilities...

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