Statewide Policy Directory

Displaying 76 - 100 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
500.8 - Statewide Accounting Policy - Authorization for ACH Transactions	Policy Area: eCommerce Policy Sub Area: N/A Authority: G.S. 143B-426.39(1) and (5); G.S. 147-86.11(a); G.S. 147-86.22(b); and Chapter 66, Article 11A (G.S. 66-58.1 through 66-58.19) Effective Date: 4/12/2002 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
500.9 - Statewide Accounting Policy - Types of Merchant Cards Accepted	Policy Area: eCommerce Policy Sub Area: N/A Authority: G.S. 143B-426.39(1) and (5); G.S. 147-86.11(a); G.S. 147-86.22(b); and Chapter 66, Article 11A (G.S. 66-58.1 through 66-58.19) Effective Date: 12/15/2006 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting
600.1 - Foreign Nationals Tax Compliance Policy - Payments and Compensation of Foreign Nationals, Governments, and Corporations	Policy Area: Foreign Nationals Tax Compliance Program Policy Sub Area: N/A Authority: Internal Revenue Code – Sections 1441 and 1461; Session Law 2004-124 Effective Date: 8/27/2004 Last Revision Date: 6/29/2020 Policy Owner/Division: Audit, Risk and Compliance Services
700.1 - HR-Payroll Policy - HR-Payroll Schedule	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller,G.S. 138-1 Salaries, Fees, and Allowances Effective Date: 7/4/1991 Last Revision Date: 12/15/2016 Policy Owner/Division: HR-Payroll
700.10 - HR-Payroll Policy - Separations	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller Effective Date: 7/1/2007 Last Revision Date: N/A Policy Owner/Division: HR-Payroll
700.11 - HR-Payroll Policy - Payroll Deductions During Leave Without Pay	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: Office of State Human Resources Manual, Section 5, Page 66 - 73 Effective Date: 12/1/1995 Last Revision Date: 12/15/2016 Policy Owner/Division: HR-Payroll
700.14 - HR-Payroll Policy - NC-4 Tax Compliance	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: Income Tax Withholding Tables and Instructions for Employers - Dept. of Revenue Publication NC-30, Section 14 Effective Date: 11/1/2011 Last Revision Date: N/A Policy Owner/Division: HR-Payroll
700.15 - HR-Payroll Policy - W-2 Wage and Tax Statements	Policy Area: HR/Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller Effective Date: 7/1/2007 Last Revision Date: N/A Policy Owner/Division: HR-Payroll
700.2 - HR-Payroll Policy - Human Resources and Payroll Agency and Employee Responsibility	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller Effective Date: 7/1/2007 Last Revision Date: 11/16/2017 Policy Owner/Division: HR-Payroll
700.4 - HR-Payroll Policy - Payroll Processing Cycles	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.40G Issuance of Warrants upon State Treasurer Effective Date: 7/1/2007 Last Revision Date: 12/15/2016 Policy Owner/Division: HR-Payroll
700.5 - HR-Payroll Policy - Agency Payroll Funds Transfers to the Office of the State Controller	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller Effective Date: 7/1/2007 Last Revision Date: N/A Policy Owner/Division: HR-Payroll
700.6 - HR-Payroll Policy - HR-Payroll Reconciliation	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller Effective Date: 7/1/2007 Last Revision Date: 12/15/2016 Policy Owner/Division: HR-Payroll
700.7 - HR-Payroll Policy - Release of Payroll Information	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 132 State of North Carolina Public Records Effective Date: 7/10/1995 Last Revision Date: N/A Policy Owner/Division: HR-Payroll
700.8 - Statewide HR-Payroll Policy - Deceased Employee Earning and Tax Treatment	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: G.S. 143B-426.39 Powers and Duties of the State Controller Effective Date: 7/1/2007 Last Revision Date: N/A Policy Owner/Division: HR-Payroll
700.9 - HR-Payroll Policy - Employee Moving Expense	Policy Area: HR-Payroll Policy Sub Area: Payroll Authority: Office of State Budget Manual, Section 6.6-6.7 Effective Date: 7/1/2013 Last Revision Date: 12/15/2016 Policy Owner/Division: HR-Payroll
800.1 - Systems Security Policy - Certification of Security Access for OSC Application Systems Policy	Policy Area: Systems Security Policy Sub Area: Security Authority: G. S. § 143B-1376 Effective Date: 2012 Last Revision Date: 8/2/2021 Policy Owner/Division: Risk Mitigation Services
900.1 - Internal Control Policy - Internal Control Standards	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-6 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.10 - Internal Control Policy - Disciplinary Actions	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-12 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.11 - Statewide Internal Control Policy - Audit Resolution and Compliance Monitoring	Policy Area: Internal Control Policy Sub Area: Audit Resolution/Compliance Monitoring Authority: 143B-426.39 (1) Effective Date: 4/15/2016 Last Revision Date: N/A Policy Owner/Division: Statewide Accounting and Risk Mitigation Services
900.2 - Internal Control Policy - Responsibility for Internal Control	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-7 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.3 - Internal Control Policy - Deficiencies in Internal Control	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-7 Effective Date: 7/21/2009 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.4 - Internal Control Policy - Internal Control Evaluations	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-7 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.5 - Internal Control Policy - Certification of Internal Control	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-7 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.6 - Internal Control Policy - Reporting and Certifying Financial Information	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-7 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services
900.7 - Internal Control Policy - Internal Control Documentation	Policy Area: Internal Control Policy Sub Area: N/A Authority: G.S. 143D-8 Effective Date: 7/1/2008 Last Revision Date: N/A Policy Owner/Division: Risk Mitigation Services