Budget Closeout

Office of State Budget and Management’s (OSBM) review of budget reports will be focused on key elements and accomplished at a summary account or budget code level. Agencies and universities are accountable for ensuring compliance with OSBM’s closeout guidance at the detailed account level, unless an exception is approved by OSBM. 

Please review the guidance memo for the Closeout and Carryforward process for FY 2023-24. You can find detailed instructions and resources in our Closeout/Carryforward Job Aids . Refer to the Timeline for key dates in these processes.


Watch the Closeout and Carryforward training video. View the presentation slides from the training. 

Watch the UNC System Closeout and Carryforward training video. View presentation slides from the training.