Job Aids
These job aids help guide state agency staff on various budget processes. If you need assistance or have questions, please contact your agency's OSBM analyst(s).
Visit Training Resources for information on state budget concepts.
FY 2025-27 Base Budget Job Aids
Job Aid: Explanation of Worksheet I Report Structure
Job Aid: Worksheet I Training Guide
Job Aid: Allowable Changes to FY 2024-25 Authorized Budget
Job Aid: Allowable Increases and Decreases to Establish 2025-27 Base Budget
Job Aid Attachment: Budget Restructuring
FY 2025-26 Closeout for State Agencies and NC School of Science and Math (NCSSM)
2025-26 Agency Closeout Checklist
2025-26 Operating Budget Closeout Job Aid
NCFS Closeout Excel Template Job Aid
FY 2025-26 Closeout for Universities (except NCSSM)
UNC Operating Closeout Checklist
UNC Operating Closeout job aid
FY 2024-25 Year-End Job Aids - Carryforward and Closeout
Carryforward Requests Template
State Agency Carryforward job aid
Watch a video training for UNC on Carryforward and Closeout held May 2, 2025.
Please see the slides from the UNC Closeout and Carryforward training.
2024-25 Capital Budget Code Closure Job Aid
Year-End Reversion Allotment Entries Job Aid
UNC Year-End Reversion Process (July 8 presentation from the UNC Budget Officers call)
Capital Budget Job Aids
Capital Budget Code Closure Request Form
University SCIF Job Aid for NCFS
SCIF Cash Flow Allotments by Quarterly Request Form (for projects $3 million or greater)
Change Budget Job Aids
Job Aid Attachment: Justification Documentation Form Template (Word doc)
Job Aid: Justification Documentation Form Example with Instructions (Word doc)
Job Aid: Justification Documentation Form Review Process
Job Aid: Information Technology Requests
Job Aid Attachments: Capital and R&R ABC List Template (Excel file)
Job Aid: New Capital Project Requests
Job Aid: Capital Repairs & Renovations
Job Aid: Operational Budget Requests
Job Aid Attachment: Special Provision Form Template (Word doc)
Salaries & Benefits
Salary Control Review Checklist
Distribution of Labor Market Adjustment Reserve
Presentation from the First Fridays with OSBM training on Salary Control and Position Actions (April 4, 2025)
Video of the First Fridays with OSBM training on Salary Control and Position Actions (April 4, 2025)
Budget Certification
Bulk Request Form for New Budget Codes and Budget Funds (downloadable Excel file)
IBIS User Guide - Certification Operating Budget
NCFS Structure for Tracking and Reporting Chantal Funding
The Certification Bulk Upload Template is available as a download within IBIS
Miscellaneous Budget Process Job Aids
UNC Budget Revision Authority Guide
See also, Training Resources.