Agency Grant Applications/Awards
State agencies must to notify OSBM of all applications made for grant funds and/or other funds that require an application. Per G.S. 143C-5-4, consultation with the Joint Legislative Commission on Governmental Operations may be required. Please see Agency Reporting Grant Applications/Awards for the required reporting form and instructions.
Internal Budget Revisions - Receipt Adjustment Threshold
The Office of State Budget and Management (OSMB) allows agencies and UNC institutions to make certain adjustments to budgeted amounts for revenue accounts without prior OSBM approval on internal (Type-14) budget revisions.
The threshold is determined by budget code based on the BD 307 certified receipts budget, as follows:
- Adjustments up to $25,000 for budget codes with a certified receipts budget of less than $100 million
- Adjustments up to $100,000 for budget codes with a certified receipts budget equal to or greater than $100 million
Type 14 Receipt Adjustment Threshold provides the receipt adjustment thresholds for internal budget revisions for all budget codes and will be updated if there are changes to an agency’s BD 307 certified receipt budget.
Additional guidelines for internal budget revisions can be found in the State Budget Manual for state agencies and UNC institutions.
Requests to Deviate
Agencies may submit a request to deviate for a specific budget code if over expenditure would cause a department's total requirements for a fund to exceed the department's certified budget for a fiscal year for that fund by more than three percent (3%). OSBM must submit the request to Joint Legislative Commission on Governmental Operations prior to authorizing the over expenditures. See G.S. 143C-6-4 for more information.
Please use this form (Excel file download) and submit it to your Budget Execution analyst to make a request.
OSBM interprets “fund” as the GASB (Governmental Accounting Standards Board) Fund as assigned by OSC. Please see the Budget Code Fund Type Correlation tool from OSC for the required GASB codes.
Exceptions to Deviation Consult Requirement:
- Expenditures for a purpose or program required to support court orders, unanticipated disasters, or to call out the National Guard
- Funding from grants that are under $2.5 Million
- Universities which have separate deviation requirements
- Appropriations made through the General Assembly (Type 11 revisions)
- Budgeting grants from other state agencies if included in their certified appropriations
Request for Travel Rate Flexibility
State agency heads may request authorization to set agency-specific rates up to the U.S. General Service Administration’s (GSA) subsistence rates to reimburse employee lodging and meal expenditures incurred during business travel rather than using the state subsistence rate. To be granted conditional authority to set agency-specific subsistence rates (not to exceed the federal GSA rates) the agency head must meet internal travel policy requirements and submit a signed Attestation Form to OSBM each year by April 1. Instructions are included in the form. See Section 5.2 of the State Budget Manual for more information.