The Office of State Budget and Management (OSBM) prepares the Budget Manual for the State of North Carolina for use by state departments, agencies and institutions in the preparation and administration of their budgets. The Manual is a guide to state departments and agencies in discharging their duties under applicable laws and regulations. It is the responsibility of department heads and their fiscal staffs to acquaint themselves with the Manual.

The Manual is divided into the following major sections:

  1. State Budget Act
  2. Budget Development
  3. Budget Execution
  4. Fiscal Policies and Regulations
  5. Travel Policies and Regulations
  6. Personnel Policies
  7. Rule Analysis
  8. Reporting
  9. Municipal Population Estimates
  10. Glossary
  11. Recent Changes
  12. Master Index

There are several features that should facilitate referencing and navigating throughout the Manual. First, there is a Table of Contents at the beginning and an index at the end of each section that will assist users with quick referencing. Second, specific General Statute citations are referenced throughout the Manual and the online version includes direct links to the appropriate General Statute. A Master Index is also provided. A third feature, also in the online version, is the inclusion of direct links to other sites for useful information and documents.

All revisions, supplements and deletions to the Manual will be issued through the State Budget Director. Departmental officials and their staffs should maintain a current version of the Manual that will be updated online periodically by OSBM. The header at the top of each page in the Manual reflects the effective date of this version of the Manual and the date of the most recent updates to this version. A list of changes in included in the Recent Changes section.

Any exceptions to the rules, regulations, or guidelines stated in the Budget Manual, except those exceptions expressly delegated, must be approved by OSBM. These policies may be superseded by OSBM directives or agency policies as long as they conform to the basic principles of the State Budget Manual.

An OSBM staff directory and lists of memos and other publications are available on OSBM’s website.

Questions, comments, or suggestions concerning the Budget Manual may be sent to or you can call 919-807-4700. Periodically, OSBM will revise the Budget Manual to reflect policy and procedure changes and to make the Budget Manual more user-friendly.