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 

Featured Video

Understanding the Biennial Budget Process in NC

Links to more resources by topic

Budget 101 series

Budget 102 video series


Budget Revisions



Please see: NC IBIS Guides & Tutorials and NC IBIS Support (job aids & FAQs)

See also IBIS Budget Reports under Budget 102 series

State Payments

How an appropriation becomes a check: State Payments to Non-State Entities(video) 
    > Process map for payments to non-state entities 

Salaries & Benefits

Understanding Lapsed Salary & Salary Reserve (video)

Adding a New Position to Your Budget (video)


Employee Expenses When Traveling on State Business

Employee Expenses When Traveling on State Business Part 2: Transportation