Find videos and job aids on basic budget concepts and processes here! These materials are meant to assist budget office employees in at state agencies and universities. If you have a training topic you'd like to recommend to OSBM please email marcia.evans@osbm.nc.gov. 

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Links to more resources by topic

Allotments

• Understanding Allotment Basics
• Operating Allotments (video from Budget 102 training)
• Capital Allotments (video from Budget 102 training)

Budget 101 series

• State Budget Authority (video) 
• Working with OSBM & Parts of the Budget  (video)
• Understanding the Budget Development Process (video)
• Budget Certification (video)
• Continuing Resolutions (video)

Budget 102 video series

• About OSBM
• Operating Budget Revisions
• Capital Budget Revisions
• Operating Allotments
• Capital Allotments
• Budget Deviations Under 143C-6-4(b1)
• Commonly Used Budget Reports

Capital

• Capital Debt Requisition & Allotment Process Job Aid
• Flex Fund Request Job Aid
• Understanding the State Capital and Infrastructure Fund (video)
• See also Capital Budget Revisions and Capital Allotments videos under Budget 102 series

Budget Revisions

• The Three Types of Budget Revisions (explainer video, opens in a new window)
• Technical Tip: Justification of Budget Revision (explainer video, opens in a new window)
• Technical Tip:  Dating a Budget Revision (explainer video, opens in a new window)
• Technical Tip:  Adjustment to positions with a Budget Revision (explainer video, opens in a new window)
• Budget Revisions Job Aid
• See also Operating Budget Revision and Capital Budget Revisions under Budget 102 series

Grant Management

• Grant Monitoring for State Agencies (video)
• Understanding the Suspension of Funding List and How to Use It (video)
• Guide for Grant Monitoring Programs (guidance document)

NC IBIS

Please see: NC IBIS Guides & Tutorials and NC IBIS Support 

See also Commonly Used Budget Reports under Budget 102 series

State Payments

    > Process map for payments to non-state entities 

Salaries & Benefits

• FY 2024-25 Distribution of Legislative Increase & Benefits (job aid)
• Distribution of Labor Market Adjustment Reserve (job aid)
• Understanding Lapsed Salary & Salary Reserve (video)
• Adding a New Position to Your Budget (video)

Travel

Employee Expenses When Traveling on State Business

Employee Expenses When Traveling on State Business Part 2: Transportation