Budget Closeout and Carryforward

State agencies and universities must close out their budget at the end of every quarter and at the end of the fiscal year. OSBM provides guidance for closing out the fiscal year and when and how funds may be eligible for carryforward. 

FY 2025-26 Key Dates 

  • June 1 - capital budget revisions and June capital allotments due
  • June 5 deadline to encumber items included in carryforward requests
  • June 12 Deadline to submit Budget Revisions
  • June 17 preliminary carryforward requests estimates due to OSBM (DHHS, DPI, UNC-System)
  • June 19 Certification of Capital Improvement reports due
  • July 2 Final carryforward requests for all agencies and universities due
  • July 27 OSC Cash Closing Deadline
  • July 28 Reversion Allotment due

Recommended Training

FY 2025-26 Operating Budget Closeout

FY 2025-26 Capital Budget Closeout

FY 2025-26 Operating Budget Carryforward

RK 325 Certified and Authorized Budget Report in IBIS

Previous Month Negative Budget Report in IBIS

Previous Month Over Expenditure Report in IBIS

Previous Month Comparison of BD 701 to RK 325