Budget Certification
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1
Review appropriations legislations
This legislation is often referred to as the Appropriations Act or Budget Bill. It will be published on the North Carolina General Assembly's website.
The General Assembly occasionally passes legislation affecting the budget outside of the an annual appropriations act.OSBM will issue guidance when that occurs.
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2
Submit request for new budget codes, budget funds or chart of account changes
Submit any new Budget Code and Budget Fund requests in IBIS to OSBM.
Submit any new NCFS chart of account requests to OSC.
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3
Create certification entries in IBIS
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4
Review transfers, confirm the interfund is correct
Not all budget items are funded out of General Funds. Some appropriations may come from statewide reserves. Some budget legislation may appropriate funds to one agency to be re-allocated to another. See the certification instructions for more on reviewing these types of budget certification entries.
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5
Review accounts in your agency’s BD 307
Review accounts in your agency’s BD 307 to confirm accuracy and identify any negative accounts and work with your OSBM Budget Development analyst to resolve.
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6
Notify OSBM when your entries are ready for review
Email your OSBM Budget Development analyst that your entries are ready for review.
When OSBM has completed its review, IBIS will interface with NCFS. Your OSBM analyst will notify you when the certification interface is complete.
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7
Compare the BD 701 to the BD 307
Run and review the BD 701 in NCFS against the BD 307 in IBIS to ensure IBIS and NCFS match.
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8
What to do if IBIS and NCFS budgets don't match
If IBIS and NCFS do not match, work with your OSBM Budget Development and Execution analysts. If applicable, use RK 325 and/or RK 314 reports to match with certified budgets adjusted by Type 11 revisions, and/or to identify and correct any errors.
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9
Notify OSBM when entries are ready for approval
Notify your OSBM Budget Development analyst that IBIS and NCFS match. Your OSBM Budget Development analyst will send you an official signed copy of your BD 307.