Statewide Policies Alphabetical Listing

NCAS Check Print User Access:
Each agency will assign two (2) users to print their NCAS checks. This access is requested via a form that can be downloaded from...

Inadvertent overpayments occur as a result of pricing errors, neglected rebates and discounts, miscalculated freight charges, unclaimed refunds, erroneously paid excise taxes, and other related errors...

All accounts sent to the Office of the Attorney General will go through the following procedure...

The reporting and withholding of taxes associated with payments made to non-U.S. citizens by universities, community colleges, and other agencies of the State of North Carolina are in accordance with the laws and regulations of the U.S. Citizenship and Immigration Services (USCIS) and the Internal Revenue Service (IRS)...

All State entities shall comply with all applicable laws and regulations governing processing payroll deductions during a leave without pay period...

All State entities must prescribe, develop, operate, and maintain a uniform payroll system, in accordance with the General Statute 143B-426.40G for all State agencies...

A physical inventory of capitalized and inventoried fixed assets is taken to verify that assets recorded are physically located in an agency. Inventories are taken at least annually...

State agencies and component units should analyze their pollution remediation obligations at least annually and should recognize pollution remediation liabilities in their financial statements according to the following thresholds:
Primary Government (e.g., the State)
Governmental activities (general long-term debt) – $1,000,000
Governmental funds – no threshold (based on receipt of goods and services)
Proprietary funds – (Total assets less capital assets) multiplied by 0.25%
Component Units
Universities, community colleges, and other component units – (Total assets less capital assets) multiplied by 0.25%...

Prepaid items are payments for services that benefit more than one accounting period, such as insurance, rent, and subscriptions...

Agencies and institutions shall develop internal policies and procedures for delaying or withholding certain state services to persons who refuse to pay their debts...

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