Table of Contents

1.0 State Budget Act


2.0 Budget Development

2.1 Governor's Authority for Budget Preparations

2.2 Biennial Budget

2.3 General Requirements of State Budgeting

2.4 Role of the Office of State Budget and Management (OSBM)

2.5 Process for Developing the State Budget

2.6 Components of the Recommended State Budget

2.7 Transition from Ratified to Certified Budget

2.8 Systems Supporting the Budget


3.0 Budget Execution

3.1 Governor’s Authority for Budget Execution

3.2 Certification of the Budget

3.3 The Total State Budget by Source of Funds

3.4 Structure of the Budget

3.5 General Provisions for Budget Execution

3.6 Amending the Operating Budget

3.7 Maintenance of a Balanced Budget

3.8 Establishment of a Budget Code or Center

3.9 Information Technology Budget Policies and Procedures

3.10 Capital Improvements Budget Policies and Procedures

3.11 Contingency and Emergency Fund

3.12 Federal Funds Budget Policies and Procedures

3.13 Intra State and Non-state Funds

3.14 Disbursement of Special Appropriations

3.15 Summer School Accounting and Reporting Guidelines - Higher Education Institutions


4.0 Fiscal Policies and Regulations

4.1 Payment of Obligations

4.2 Encumbering Funds

4.3 Closing Accounts at End of Fiscal Year

4.4 Imprest Cash Funds

4.5 Sales Tax Assessment and Collections

4.6 Repayment of Money Owed to the State

4.7 Legislation on the Establishment of Committees

4.8 Vending Operations

4.9 Intercollegiate Athletics and Intramurals

4.10 Advertising and Marketing Costs


5.0 Travel Policies and Regulations

5.0 Travel Policies and Regulations

5.1 Travel Policies for State Employees

5.2 Travel Policies for State Officials

5.3 Travel Policies for Members of State Boards, Commissions, Committees, and Councils (Other than Licensing Boards and Members of the General Assembly)

5.4 Travel Policies for Agency Committees Not Established by G.S. 143B-10(d)

5.5 Travel Policies for Licensing Boards (Other than State Employees)

5.6 Travel Policies for Members of the General Assembly Serving on State Boards, Commissions, Committees, and Councils

5.7 Travel Policies for Non-State Employees

5.8 Conferences, Seminars, Workshops, Training Sessions and Retreats

5.9 Informal Meetings with Guests of Department Heads

5.10 Telephone Calls

5.11 Mobile Communication Device


6.0 Personnel Policies and Regulations

6.1 Fiscal Policies and Regulations Related to Personnel

6.2 Dual Employment

6.3 Guidelines for Dual Employment

6.4 Fees for Employee Training, Tuition, and Executive Development

6.5 Contractual Services

6.6 Moving and Relocation

6.7 Procedure for Moving and Payment

6.8 Honoraria

6.9 Reporting Misuse of State Property


7.0 Rule Analysis

7.1 Analysis of Rules

7.2 Definitions

7.3 Requirements Prior to Publishing Proposed Permanent Rule Changes

7.4 OSBM Approval After Publishing Proposed Permanent Rule Changes

7.5 Fiscal and Regulatory Impact Analysis Requirements

7.6 Requirements for Rules Agencies are Readopting

7.7 Requirements for OSBM to Review Certain DHHS Temporary Rules

7.8 Submitting Information to OSBM and OSBM Notification of Agencies


8.0 Reporting Policies and Guidelines

8.1 OSBM Reporting Chart

8.2 Monthly Budget Reports

8.3 Mail List Survey

8.4 Biennial Fee Report

8.5 Committees and Councils Report

8.6 State Grant Funds Reporting

8.7 Reporting of Criminal Misuse of State Property


9.0 Municipal Population Estimates

9.1 Municipal Population Estimates Overview

9.2 Definitions

9.3 What are the Key Obligations of Municipalities?

9.4 What are the Procedures and Deadlines for Meeting Obligations?

9.5 When Are Special Federal Censuses and Other Census Corrections Used?

9.6 When Are Special Local Censuses Used?

9.7 What Are the Requirements for Newly Incorporated Municipalities?

9.8 What is the Appeals Process?




Master Index