Budget Certification

After legislation is enacted to appropriate funds, state agencies and universities work with OSBM to certify their new budgets. 

Basic steps

1. Agencies enter certification entries into Integrated Budget Information System (IBIS), which reflect adjustments (+/-) made to the existing base budget. Entries interface with the North Carolina Financial System (NCFS).
2. OSBM analysts review and approve entries  
3. When all entries have been approved and interfaced with NCFS, OSBM generates a BD 307, the official certification report reflecting General Assembly-enacted changes.