8. Reporting Policies and Guidelines

Table of Contents

8.1 OSBM Reporting Chart

8.2 Monthly Budget Reports

8.3 Mail List Survey

8.4 Biennial Fee Report

8.5 Committees and Councils Report

8.6 State Grant Funds Reporting

8.7 Reporting of Criminal Misuse of State Property

 

8.1 OSBM Reporting Chart

Report Title Submitted by Due Date/Frequency Reference
Monthly Budget Report
Year End Budget Report (Close-out BD 701)
Chief Fiscal Officer/ Budget Officer End of Each Fiscal Year  
Certification of Mailing Lists of Each Public Document Department Heads On or by July 1 G.S. 143-169.1
Biennial Fee Report Chief Fiscal Officer/Budget Officer Biennually as prescribed by OSBM G.S. 143C-9-4
Annual Report Listing Committees or Councils Committee/Council and Department Heads By March 31  
Community Resource Information System Department Head By December 31
Prior to disbursing grant funds
Session Laws, 1994 Ch. 769, s. 8.4, 09 NCAC 03M.0401

 

8.2 Monthly Budget Reports

Two complete copies of the June 29 monthly budget reports from each State agency including the universities, are required to be submitted to OSBM each fiscal year. OSBM will access budget data electronically from the North Carolina Accounting System for review of expenditure and revenue data as needed.

8.2.1 Monthly Report Reviews

Agencies are expected to balance both the certified and the authorized budget for revenues, appropriations, and cash levels for all reporting periods. Budget analysts will monitor the complete Monthly Budget Report (NCAS BD 701) to insure compliance with the State Budget Act and policies of OSBM. Agencies will be notified if differences are found and will be advised of corrective action to be taken. This corrective action may include re-opening the month, correcting the problem, closing out, and re-certifying.

For more details on information included in reports you can visit the Office of the State Controller’s website.

8.2.2 Report Period

The reporting period is each calendar month of the fiscal period.

8.2.3 Report Due Date

Reports must be vailable electronically in OSBM and the Office of the State Controller no later than the tenth working day of the following month.

8.2.4 Frequency

Annually.

 

8.3 Mail List Survey

G.S. 143-169.1 requires that the head of every agency of this state shall certify to the Director of the Budget that the mailing list for each public document issued by his agency has been carefully reviewed, updated and corrected within the previous 12 months. The reviewed, updated, and corrected mailing lists shall be comprised only of those persons and organizations who, within the previous 23 months, have either requested that they be included in such a mailing list, or have renewed a request that they be so included, or are recipients contemplated for receipt of the pertinent public document by express provision of statute or judicial order.

8.3.1 Reporting Period

The reporting period consists of a review of the public document mailing list in use the prior twelve months. For example, the report for July 1, 2015 would consist of the fiscal period July 1, 2014 through June 30, 2015.

8.3.2 Report Due Date

On or by July 1 of each fiscal year, reports should be submitted to the appropriate OSBM analyst.

8.3.3 Frequency

Annually.

8.3.4 Certification Letter

A cover letter under the signature of the department head shall be submitted with the mail list report that certifies the department has complied with the legal requirements for state agency public document mailing list update. (Example below)

Memorandum
TO:       Director of the Budget
FROM:        Department Head
SUBJECT:      Mailing List Update Certification

In accordance with G. S. 143-169.1 (State agency public document mailing list to be updated), this correspondence certifies that the mailing list maintained by the Department of ______________ have been carefully reviewed, updated and corrected within the past 12 months.

The mailing list is comprised only of the persons and organizations who, within the previous twelve months, have either requested that they be included in such mailing list or have renewed a request that they be so included, or are recipients contemplated for receipt of the pertinent public document by express provision of statute or judicial order.

Attached is the Mailing Lists Report which provides complete information as required for compliance with OSBM reporting as outlined in Section 8 of the State Budget Manual.

 

8.4 Biennial Fee Report

G.S. 143C-9-4 requires that the Office of State Budget and Management shall prepare a report biennially on the fees charged by each State department, bureau, division, board, commission, institution, and agency during the previous two fiscal years. The report shall include the statutory or regulatory authority for each fee, the amount of the fee, when the amount of the fee was last changed, the number of times the fee was collected during the prior fiscal year, and the total receipts from the fee during the prior fiscal year.

8.4.1 Reporting Period

The reporting period is the biennium immediately preceding the current fiscal year.

8.4.2 Report Due Date

September 30 or as directed.

8.4.3 Frequency

Biennially.

 

8.5 Committees and Councils Report

G.S. 143B-10(d) the Office of State Budget and Management must annually compile a report on committees and councils which includes a complete list of committees or councils, the total membership of each, the cost in the last 12 months, the source of funding, and the title of the person who made the appointments.

8.5.1 Reporting Period

The reporting period is the fiscal year immediately preceding the reporting period. For example, if the report is due February 2017 the reporting period is July 1, 2015 to June 30, 2016.

8.5.2 Report Due Date

February 1.

8.5.3 Frequency

Annually.

 

8.6 State Grant Funds Reporting

8.6.1 Community Resource Information System (CRIS)

An on-line system has been developed for collecting and indexing information on grant programs administered by State agencies. OSBM maintains this system, known as the Community Resource Information System (CRIS). State agencies must provide information about their grant-in-aid programs for a grant-in-aid catalog (N.C. Session Laws, 1993-769, Sec. 8.4). The CRIS system has a public Web interface that serves as a grant-in-aid catalog.

For the purposes of the grant-in-aid catalog, grant-in-aid programs are defined as funds provided by the State of North Carolina in the form of grants, loans, or subsidies to local governments, non-state organizations, or directly to individual recipients for the conduct and administration of programs at the local level and for individuals as end-recipient users or beneficiaries. To be included in CRIS, the funds identified must be budgeted at the same level, including tax and non-tax revenues, agency receipts, and federal funds.

All agencies must submit grant-in-aid program information to CRIS when grant programs are established. If the agency does not administer grant-in-aid programs required under this project, please contact OSBM with that information by December 31 each year. Grant disbursements recorded in the Grants Information Center (GIC) online system must be linked to grant programs described in CRIS, when applicable (see Section 8.6.2 below). The GIC system provides a mechanism for making this linkage.

Information about CRIS and assistance with the on-line system may be obtained from the CRIS Coordinator in OSBM, including registration of contacts, demonstrations, training, and passwords required for entering data into CRIS. Contacts may be registered on-line by completing the registration form available on the Internet at http://www.cris.state.nc.us/register.html.

8.6.1.1 Reporting Period

The reporting period is the fiscal year immediately preceding the reporting period.

8.6.1.2 Report Due Date

No later than December 31. However, agencies are expected to report grant programs in CRIS when grant programs are established.

8.6.1.3 Frequency

Annually, or whenever new grant programs are established.

8.6.2 Grants Information Center

Pursuant to G.S. 143C-6-23, every nongovernmental entity that receives State or Federal pass-through grant funds directly from a State agency to file annual reports on how those grant funds were used. There are 3 reporting levels with differing forms to be completed at each level:

  • Less than $25,000
  • At least $25,000 but less than $500,000
  • $500,000 or more

All annual reporting must be entered online in the GIC system available at https://www.ncgrants.gov/. Detailed instructions on using the GIC system are available on OSBM’s website.

Pursuant to 09 NCAC 03M .0401, funding State agencies must determine that the applicable reporting requirements have been met by their grantees and that all reports have been completed and submitted. As such, each funding agency is responsible for reviewing grantee reports submitted into the online Grants Information Center for completeness and accuracy. If the funding agency determines the reports have been completed inaccurately, it must contact OSBM to report the inaccuracies and begin the resolution process.

Pursuant to G. S. 143C-6-23, OSBM must maintain a Suspension of Funding list available to any interested party that identifies any grantee found in noncompliance. Agencies must discontinue payments and may not enter into any further grant agreements with any non-state entity appearing on the list, unless written approval is provided by OSBM.

8.6.2.1 Reporting Period

The reporting period is the grantee’s fiscal year in which the State funds were received.

8.6.2.2 Report Due Date

Within 6 months after the end of the grantee’s fiscal year for grantees receiving $500,000 or less; within 9 months after the end of the grantee’s fiscal year for grantees receiving greater than $500,000.

8.6.2.3 Frequency

Annually.

 

8.7 Reporting of Criminal Misuse of State Property

G.S. 143B-920 instructs state employees on how to report information on criminal misuse of state property. State employees who receive information or evidence of any damage, misuse, or theft of state property shall report, as soon as possible but no later than three days from receiving the information or evidence, this information to their immediate supervisor. The immediate supervisor shall then report the information or evidence to the head of the department, agency, or institution who will then report, within a reasonable time but no later than 10 days after receipt, this information in writing to the Director of the State Bureau of Investigation.

 

Reporting Policies and guidelines index

Biennial Fee Report

Certification letters

Committees and Councils Report

Community Resource Information System (CRIS)

Mail list survey

Monthly budget report

Monthly report reviews

OSBM reporting chart