Statewide Policy Directory

Displaying 26 - 35 of 35North Carolina General Statutes require the Office of the State Controller to issue policy for certain operations that guide all affected state agencies. Those policies are listed in this area and the affected agencies are indicated in the policy themselves.

Title	Summary
107.3 - Statewide Accounting Policy - Fund Accounting	Policy Area: Accounting and Financial Reporting Policy Sub Area: Uniform North Carolina Accounting System Authority: GASB Codification Section 1300 and GS 143C-1-3 Effective Date: 7/1/1995 Last Revision Date: 4/30/2017 Policy Owner/Division: Statewide Accounting
107.4 - Statewide Accounting Policy - NCAS and CMCS Security	Policy Area: Accounting and Financial Reporting Policy Sub Area: Uniform NC Accounting System and Cash Management Control System Authority: GS 143B-426.39 and GS 132 Effective Date: 7/1/1995 Last Revision Date: 2/20/2018 Policy Owner/Division: Statewide Accounting
102.10 - Statewide Accounting Policy - Intangible Assets	Policy Area: Accounting and Financial Reporting Policy Sub Area: Capital Assets Authority: GASB Codification Section 1400 Effective Date: 7/1/2009 Last Revision Date: 3/1/2023 Policy Owner/Division: Statewide Accounting
101.3 - Statewide Accounting Policy - Prepaid Items	Policy Area: Accounting and Financial Reporting Policy Sub Area: Account Classification Authority: GASB Codification Section 1600; AICPA Audit and Accounting Guide: State and Local Governments (Chapter 8) Effective Date: 7/1/1995 Last Revision Date: 1/30/2017 Policy Owner/Division: Statewide Accounting
101.4 - Statewide Accounting Policy - Restricted Assets	Policy Area: Accounting and Financial Reporting Policy Sub Area: Account Classification Authority: GASB Codification Sections 1800 and 2200 Effective Date: 7/1/2006 Last Revision Date: 6/30/2017 Policy Owner/Division: Statewide Accounting
101.5 - Statewide Accounting Policy - Fund Balance Reporting	Policy Area: Accounting and Financial Reporting Policy Sub Area: Account Classification Authority: GASB Codification Section 1800 Effective Date: 7/1/2010 Last Revision Date: 6/30/2017 Policy Owner/Division: Statewide Accounting
101.6 - Statewide Accounting Policy - Net Position	Policy Area: Accounting and Financial Reporting Policy Sub Area: Account Classification Authority: GASB Codification Sections 1800 and 2300 Effective Date: 7/1/2001 Last Revision Date: 6/30/2017 Policy Owner/Division: Statewide Accounting
102.16 - Statewide Accounting Policy - Physical Inventory	Policy Area: Accounting and Financial Reporting Policy Sub Area: Capital Assets Authority: GS 143D-6 Effective Date: 7/1/1995 Last Revision Date: 6/30/2017 Policy Owner/Division: Statewide Accounting
102.1 - Statewide Accounting Policy - Capitalization/Classification	Policy Area: Accounting and Financial Reporting Policy Sub Area: Capital Assets Authority: GASB Codification Section 1400 Effective Date: 7/1/1995 Last Revision Date: 6/24/2024 Policy Owner/Division: Statewide Accounting
105.7 - Statewide Accounting Policy - Leases and SBITAs	Policy Area: Accounting & Financial Reporting Policy Sub Area: Statewide Financial Reporting Authority: GASB Codification Section L20 Effective Date: 7/1/2021 Last Revision Date: 4/17/2023 Policy Owner/Division: Statewide Accounting