Statewide Policies Alphabetical Listing

The Attorney General’s Office is the primary agency responsible for the provision of all legal services and advice related to the collection of accounts receivable. For detailed procedures regarding submission of past-due accounts, please contact the Attorney General’s Office or the appropriate legal counsel...

All responses to requests for payroll information must comply with the provisions of G.S. 132 (Confidential Communications), and the Internal Revenue Code...

North Carolina General Statute §143D-7 provides that “The management of each State agency also bears the responsibility periodically to submit accurate and complete financial information to the State Controller for compilation into North Carolina State government's various financial reports and other related financial information disseminated to the public...

North Carolina General Statute §143D-11 provides that “The State Controller, in consultation with the State Auditor, shall establish a mechanism to allow for the reporting and investigation of violations of the provisions of this Chapter...

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 Office of the State Controller (OSC) is responsible for the uniform NCAS and related subsystems, which maintain timely, reliable, accurate, consistent, and complete accounting information on the State of North Carolina government entity...

For governmental funds of the State primary government, the accounting classification of restricted assets will be handled at a statewide level...

All participants in any of the Master Services Agreements (i.e., Merchant Card Services and Electronic Funds Transfer Financial Services), as well as State agencies engaging in separate arrangements, are to adhere to the appropriate security and privacy requirements that may govern the entity...

The following applies to separately issued and audited GAAP-based fund (or departmental) financial statements issued for reporting units that are not legally separate: State agencies, universities, community colleges, and other component units may issue separate GAAP-based financial statements for one or more individual funds (or departments), which are intended to represent financial activities of the specific fund(s) (or departments) and not the State or component unit as a whole...

Although the organization of each department is unique, the capital asset responsibilities should be distributed among several positions. This separation is necessary for adequate internal control. The following policies are recommended...

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