Statewide Policy Directory

Displaying 26 - 50 of 104North 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
107.2 - Statewide Accounting Policy - General Ledger Standards	Policy Area: Accounting and Financial Reporting Policy Sub Area: Uniform North Carolina Accounting System Authority: GS 143B-426.39 Effective Date: 7/1/2005 Last Revision Date: 4/30/2017 Policy Owner/Division: Statewide Accounting
107.1 - Statewide Accounting Policy - Responsibility for the Uniform NCAS	Policy Area: Accounting and Financial Reporting Policy Sub Area: Uniform NC Accounting System Authority: General Statute 143B-426.39 Effective Date: 71/1995 Last Revision Date: 6/30/2017 Policy Owner/Division: Statewide Accounting
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
1000.1 - Overpayments Audit and Recovery Program Policy - Overpayments Audit and Recovery Program	Policy Area: Overpayments Audit and Recovery Policy Sub Area: N/A Authority: G.S. 147-86.22 Effective Date: 1/1/1999 Last Revision Date: 3/29/21, 3/31/21, 5/10/21, 9/4/24 Policy Owner/Division: Audit, Risk and Compliance Services
1100.2 - State Disbursing Policy - Establish a Disbursing Account	Policy Area: State Disbursing Policy Sub Area: N/A Authority: G. S. 143B-426.40G Effective Date: 7/1/1986 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
1100.3 - State Disbursing Policy - Distribution of Payroll Warrants Drawn on the State Treasurer	Policy Area: State Disbursing Policy Sub Area: N/A Authority: G. S. 143B-426.37 and G. S. 143B-426.39(5) Effective Date: 10/1/1991 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
1100.4 - State Disbursing - General Fund Requisition for Funds	Policy Area: State Disbursing Policy Sub Area: N/A Authority: G. S. 143B-426.37 Effective Date: 3/1/1992 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
1100.5 - State Disbursing Policy - Collection and Depositing of Processing Fees for Returned Checks Except Those Offered in Payment of Taxes	Policy Area: State Disbursing Policy Sub Area: N/A Authority: G. S. 25-3-506 Effective Date: 1/1/1995 Last Revision Date: 7/15/2019 Policy Owner/Division: Statewide Accounting
1100.6 - State Disbursing Policy - Expenditures in Emergency Situations	Policy Area: State Disbursing Policy Sub Area: N/A Authority: G. S. 143B-426.37 and G. S. 143B-426.39(5) Effective Date: 10/25/2005 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
1100.7 - State Disbursing Policy - General Obligation Bond, Special Indebtedness and Two Thirds General Obligation Bonds, Transfers, and Disbursements	Policy Area: State Disbursing Policy Sub Area: N/A Authority: G. S. 143B-426.37 and G. S. 143B-426.39(5) Effective Date: 3/10/2010 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
1100.8 - State Disbursing Policy - North Carolina Accounting System (NCAS) Check Printing	Policy Area: State Disbursing Policy Sub Area: Uniform NC Accounting System Authority: GS 143B-426.40G Effective Date: 5/30/2014 Last Revision Date: 2/20/2018 Policy Owner/Division: Statewide Accounting
1200.1 - Tax Compliance Policy - Tax Compliance	Policy Area: Tax Compliance Policy Sub Area: N/A Authority: G.S. 143B-426.39 (1), (6) Effective Date: 7/1/1995 Last Revision Date: N/A Policy Owner/Division: Administration
1200.2 - Tax Compliance Policy	Policy Area: Tax Compliance Policy Sub Area: N/A Authority: Dr. Linda Combs, State Controller Effective Date: 3/4/2019 Last Revision Date: N/A Policy Owner/Division: NCAS
200.10 - Statewide Accounting Policy - Referral to the Attorney General's Office	Policy Area: Accounts Receivable Policy Sub Area: N/A Authority: GS 147-86.21, GS 147-86.11(e)(4) and GS 147-86.11(e)(4a) Effective Date: 7/1/1995 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
200.11 - Statewide Accounting Policy - Establishing an Allowance for Doubtful Accounts	Policy Area: Accounts Receivable Policy Sub Area: N/A Authority: GS 147-86.21 Effective Date: 7/1/1995 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
200.12 - Statewide Accounting Policy - Uncollectible Accounts	Policy Area: Accounts Receivable Policy Sub Area: N/A Authority: GS 147-86.21 Effective Date: 7/1/1995 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
200.2 - Statewide Accounting Policy - Agency Policy Development	Policy Area: Accounts Receivable Policy Sub Area: N/A Authority: GS 147-86.21 Effective Date: 7/19/2010 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting