OSA BD 307 2025-27
FORM BD 307
CURRENT OPERATIONS APPROPRIATION
STATE OF NORTH CAROLINA
OFFICE OF STATE BUDGET AND MANAGEMENT
The General Assembly of 2025 appropriated for Current Operations under S.L. 2025-26, S.L. 2025-89, S.L. 2025-91, S.L. 2025-92, and S.L. 2025-93 for the fiscal years 2025-27, July 1, 2025 to June 30, 2027, for the use of
CAMPUS/AGENCY NAME: State Auditor - General Fund Code: 13300
and available only by monthly or quarterly allotments under Section 6-3 and only for the Purposes and/or Objects herein enumerated as under Sections 6-1 and 6-4 of the State Budget Act, Chapter 143C of the General Statutes of North Carolina.
| Description | 2025-2026 | 2026-2027 |
|---|---|---|
| TOTAL REQUIREMENTS | $32,716,888 | $32,716,888 |
| LESS ESTIMATED RECEIPTS | $7,365,869 | $7,365,869 |
| NET APPROPRIATION | $25,351,019 | $25,351,019 |
Approved - October 27, 2025
Office of State Budget And Management
Certified Budget
Summary By Purpose
Biennium 2025-27
13300-State Auditor - General Fund
| Budget Fund | Fund Title | 2025-2026 | 2026-2027 |
|---|---|---|---|
| REQUIREMENTS | |||
| 100701 | OSA 1110 ADMINISTRATION BC 13300 | $10,414,100 | $10,414,100 |
| 100703 | OSA 1210 FIELD AUDIT DIVISION BC 13300 | $22,302,788 | $22,302,788 |
| TOTAL REQUIREMENTS | $32,716,888 | $32,716,888 | |
| RECEIPTS | |||
| 100701 | OSA 1110 ADMINISTRATION BC 13300 | $1,198,360 | $1,198,360 |
| 100703 | OSA 1210 FIELD AUDIT DIVISION BC 13300 | $6,167,509 | $6,167,509 |
| TOTAL RECEIPTS | $7,365,869 | $7,365,869 | |
| NET APPROPRIATION | $25,351,019 | $25,351,019 |
Position Counts
| Budget Fund | Fund Title | 2025-2026 | 2026-2027 |
|---|---|---|---|
| REQUIREMENTS | |||
| 100701 | OSA 1110 ADMINISTRATION BC 13300 | 66.000 | 66.000 |
| 100703 | OSA 1210 FIELD AUDIT DIVISION BC 13300 | 138.000 | 138.000 |
| TOTAL POSITIONS | 204.000 | 204.000 |
Office of State Budget And Management
Certified Budget
Summary By Account
Biennium 2025-27
13300-State Auditor - General Fund
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 51110999 | EPA SALARIES AND WAGES | 1000 | $168,385 | $168,385 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 1000 | $15,802,459 | $15,802,459 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 2000 | $4,316,883 | $4,316,883 |
| 51309999 | TEMPORARY SALARIES | 1000 | $70,000 | $70,000 |
| 51409999 | SUPPLEMENTS TO REGULAR WAGES | 1000 | $342,985 | $342,985 |
| 51409999 | SUPPLEMENTS TO REGULAR WAGES | 2000 | $46,999 | $46,999 |
| 51509999 | EMPLOYEE BENEFIT COSTS | 1000 | $6,420,659 | $6,420,659 |
| 51509999 | EMPLOYEE BENEFIT COSTS | 2000 | $1,752,051 | $1,752,051 |
| 51609999 | OTHER PERSONAL SERVICES | 0000 | $3,000 | $3,000 |
| 51609999 | OTHER PERSONAL SERVICES | 1000 | $4,902 | $4,902 |
| TOTAL PERSONAL SERVICES | $28,928,323 | $28,928,323 | ||
| 52109999 | PURCHASED CONTRACTUAL SERVICES | 0000 | $1,906,139 | $1,906,139 |
| 52209999 | UTILITY/ENERGY SERVICES | 0000 | $8,053 | $8,053 |
| 52309999 | REPAIR SERVICES | 0000 | $2,326 | $2,326 |
| 52409999 | MAINTENANCE AGREEMENTS | 0000 | $196,610 | $196,610 |
| 52509999 | RENTALS/LEASES | 0000 | $79,960 | $79,960 |
| 52709999 | TRAVEL & OTHER EMPLOYEE EXPENSE | 0000 | $292,038 | $292,038 |
| 52809999 | COMMUNICATION AND IT SERVICES | 0000 | $294,583 | $294,583 |
| 52909999 | OTHER SERVICES | 0000 | $137,440 | $137,440 |
| TOTAL PURCHASED SERVICES | $2,917,149 | $2,917,149 | ||
| 53109999 | GENERAL ADMINISTRATIVE SUPPLIES | 0000 | $38,037 | $38,037 |
| TOTAL SUPPLIES | $38,037 | $38,037 | ||
| 54509999 | EQUIPMENT | 0000 | $171,037 | $171,037 |
| 54709999 | INTANGIBLE ASSETS | 0000 | $504,993 | $504,993 |
| TOTAL PROPERTY, PLANT & EQUIPMENT | $676,030 | $676,030 | ||
| 55909999 | OTHER EXPENSES | 0000 | $34,785 | $34,785 |
| TOTAL OTHER EXPENSES AND ADJUSTMENTS | $34,785 | $34,785 | ||
| 57109999 | AGENCY RESERVES | 0000 | $122,564 | $122,564 |
| TOTAL RESERVES | $122,564 | $122,564 | ||
| TOTAL REQUIREMENTS | $32,716,888 | $32,716,888 | ||
| RECEIPTS | ||||
| 44309999 | SALE OF GOODS OR PUBLICATIONS | 0000 | $50 | $50 |
| TOTAL SALES SERVICES & RENTALS | $50 | $50 | ||
| 47199999 | MISCELLANEOUS | 0000 | $355 | $355 |
| TOTAL MISCELLANEOUS | $355 | $355 | ||
| 58309999 | AGENCY REIMBURSEMENTS/PRIOR YR REC/EXP | 0000 | $7,365,464 | $7,365,464 |
| TOTAL INTRAGOVERNMENTAL TRANSACTIONS | $7,365,464 | $7,365,464 | ||
| RECEIPTS | ||||
| TOTAL RECEIPTS | $7,365,869 | $7,365,869 | ||
| NET APPROPRIATION | $25,351,019 | $25,351,019 |
Position Counts
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 51110999 | EPA SALARIES AND WAGES | 1000 | 1.000 | 1.000 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 1000 | 157.710 | 157.710 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 2000 | 45.290 | 45.290 |
| TOTAL PERSONAL SERVICES | 204.000 | 204.000 | ||
| TOTAL POSITIONS | 204.000 | 204.000 |
Office of State Budget And Management
Certified Budget
Detail by Fund
Biennium 2025-27
13300-State Auditor - General Fund
100701-OSA 1110 ADMINISTRATION BC 13300
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 51110999 | EPA SALARIES AND WAGES | 1000 | $168,385 | $168,385 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 1000 | $6,081,728 | $6,081,728 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 2000 | $854,869 | $854,869 |
| 51409999 | SUPPLEMENTS TO REGULAR WAGES | 1000 | $108,703 | $108,703 |
| 51509999 | EMPLOYEE BENEFIT COSTS | 1000 | $2,465,879 | $2,465,879 |
| 51509999 | EMPLOYEE BENEFIT COSTS | 2000 | $343,491 | $343,491 |
| 51609999 | OTHER PERSONAL SERVICES | 1000 | $947 | $947 |
| TOTAL PERSONAL SERVICES | $10,024,002 | $10,024,002 | ||
| 52109999 | PURCHASED CONTRACTUAL SERVICES | 0000 | $241,067 | $241,067 |
| 52709999 | TRAVEL & OTHER EMPLOYEE EXPENSE | 0000 | $24,792 | $24,792 |
| 52909999 | OTHER SERVICES | 0000 | $3,480 | $3,480 |
| TOTAL PURCHASED SERVICES | $269,339 | $269,339 | ||
| 55909999 | OTHER EXPENSES | 0000 | $120 | $120 |
| TOTAL OTHER EXPENSES AND ADJUSTMENTS | $120 | $120 | ||
| 57109999 | AGENCY RESERVES | 0000 | $120,639 | $120,639 |
| TOTAL RESERVES | $120,639 | $120,639 | ||
| TOTAL REQUIREMENTS | $10,414,100 | $10,414,100 | ||
| RECEIPTS | ||||
| 58309999 | AGENCY REIMBURSEMENTS/PRIOR YR REC/EXP | 0000 | $1,198,360 | $1,198,360 |
| TOTAL INTRAGOVERNMENTAL TRANSACTIONS | $1,198,360 | $1,198,360 | ||
| TOTAL RECEIPTS | $1,198,360 | $1,198,360 | ||
| NET APPROPRIATION | $9,215,740 | $9,215,740 |
Position Counts
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 51110999 | EPA SALARIES AND WAGES | 1000 | 1.000 | 1.000 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 1000 | 55.900 | 55.900 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 2000 | 9.100 | 9.100 |
| TOTAL PERSONAL SERVICES | 66.000 | 66.000 | ||
| TOTAL POSITIONS | 66.000 | 66.000 |
Office of State Budget And Management
Certified Budget
Detail by Fund
Biennium 2025-27
13300-State Auditor - General Fund
100703-OSA 1210 FIELD AUDIT DIVISION BC 13300
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 51209999 | SPA & LEO SALARIES AND WAGES | 1000 | $9,720,731 | $9,720,731 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 2000 | $3,462,014 | $3,462,014 |
| 51309999 | TEMPORARY SALARIES | 1000 | $70,000 | $70,000 |
| 51409999 | SUPPLEMENTS TO REGULAR WAGES | 1000 | $234,282 | $234,282 |
| 51409999 | SUPPLEMENTS TO REGULAR WAGES | 2000 | $46,999 | $46,999 |
| 51509999 | EMPLOYEE BENEFIT COSTS | 1000 | $3,954,780 | $3,954,780 |
| 51509999 | EMPLOYEE BENEFIT COSTS | 2000 | $1,408,560 | $1,408,560 |
| 51609999 | OTHER PERSONAL SERVICES | 0000 | $3,000 | $3,000 |
| 51609999 | OTHER PERSONAL SERVICES | 1000 | $3,955 | $3,955 |
| TOTAL PERSONAL SERVICES | $18,904,321 | $18,904,321 | ||
| 52109999 | PURCHASED CONTRACTUAL SERVICES | 0000 | $1,665,072 | $1,665,072 |
| 52209999 | UTILITY/ENERGY SERVICES | 0000 | $8,053 | $8,053 |
| 52309999 | REPAIR SERVICES | 0000 | $2,326 | $2,326 |
| 52409999 | MAINTENANCE AGREEMENTS | 0000 | $196,610 | $196,610 |
| 52509999 | RENTALS/LEASES | 0000 | $79,960 | $79,960 |
| 52709999 | TRAVEL & OTHER EMPLOYEE EXPENSE | 0000 | $267,246 | $267,246 |
| 52809999 | COMMUNICATION AND IT SERVICES | 0000 | $294,583 | $294,583 |
| 52909999 | OTHER SERVICES | 0000 | $133,960 | $133,960 |
| TOTAL PURCHASED SERVICES | $2,647,810 | $2,647,810 | ||
| 53109999 | GENERAL ADMINISTRATIVE SUPPLIES | 0000 | $38,037 | $38,037 |
| TOTAL SUPPLIES | $38,037 | $38,037 | ||
| 54509999 | EQUIPMENT | 0000 | $171,037 | $171,037 |
| 54709999 | INTANGIBLE ASSETS | 0000 | $504,993 | $504,993 |
| TOTAL PROPERTY, PLANT & EQUIPMENT | $676,030 | $676,030 | ||
| 55909999 | OTHER EXPENSES | 0000 | $34,665 | $34,665 |
| TOTAL OTHER EXPENSES AND ADJUSTMENTS | $34,665 | $34,665 | ||
| 57109999 | AGENCY RESERVES | 0000 | $1,925 | $1,925 |
| TOTAL RESERVES | $1,925 | $1,925 | ||
| TOTAL REQUIREMENTS | $22,302,788 | $22,302,788 | ||
| RECEIPTS | ||||
| 44309999 | SALE OF GOODS OR PUBLICATIONS | 0000 | $50 | $50 |
| TOTAL SALES SERVICES & RENTALS | $50 | $50 | ||
| 47199999 | MISCELLANEOUS | 0000 | $355 | $355 |
| TOTAL MISCELLANEOUS | $355 | $355 | ||
| 58309999 | AGENCY REIMBURSEMENTS/PRIOR YR REC/EXP | 0000 | $6,167,104 | $6,167,104 |
| TOTAL INTRAGOVERNMENTAL TRANSACTIONS | $6,167,104 | $6,167,104 | ||
| RECEIPTS | ||||
| TOTAL RECEIPTS | $6,167,509 | $6,167,509 | ||
| NET APPROPRIATION | $16,135,279 | $16,135,279 |
Position Counts
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 51209999 | SPA & LEO SALARIES AND WAGES | 1000 | 101.810 | 101.810 |
| 51209999 | SPA & LEO SALARIES AND WAGES | 2000 | 36.190 | 36.190 |
| TOTAL PERSONAL SERVICES | 138.000 | 138.000 | ||
| TOTAL POSITIONS | 138.000 | 138.000 |
FORM BD 307
CURRENT OPERATIONS APPROPRIATION
STATE OF NORTH CAROLINA
OFFICE OF STATE BUDGET AND MANAGEMENT
The General Assembly of 2025 appropriated for Current Operations under S.L. 2025-26, S.L. 2025-89, S.L. 2025-91, S.L. 2025-92, and S.L. 2025-93 for the fiscal years 2025-27, July 1, 2025 to June 30, 2027, for the use of
CAMPUS/AGENCY NAME: State Auditor - Special Revenue Code: 23300
and available only by monthly or quarterly allotments under Section 6-3 and only for the Purposes and/or Objects herein enumerated as under Sections 6-1 and 6-4 of the State Budget Act, Chapter 143C of the General Statutes of North Carolina.
| Description | 2025-2026 | 2026-2027 |
|---|---|---|
| TOTAL REQUIREMENTS | $2,000,000 | $0 |
| LESS ESTIMATED RECEIPTS | $2,000,000 | $0 |
| CHANGE IN FUND BALANCE | $0 | $0 |
Office of State Budget And Management
Certified Budget
Summary By Purpose
Biennium 2025-27
23300-State Auditor - Special Revenue
| Budget Fund | Fund Title | 2025-2026 | 2026-2027 |
|---|---|---|---|
| REQUIREMENTS | |||
| 201604 | OSA DISASTER REC DASHBOARD BC 23300 | $2,000,000 | $0 |
| TOTAL REQUIREMENTS | $2,000,000 | $0 | |
| RECEIPTS | |||
| 201604 | OSA DISASTER REC DASHBOARD BC 23300 | $2,000,000 | $0 |
| TOTAL RECEIPTS | $2,000,000 | $0 | |
| CHANGE IN FUND BALANCE | $0 | $0 |
Office of State Budget And Management
Certified Budget
Summary By Account
Biennium 2025-27
23300-State Auditor - Special Revenue
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 52109999 | PURCHASED CONTRACTUAL SERVICES | 0000 | $2,000,000 | $0 |
| TOTAL PURCHASED SERVICES | $2,000,000 | $0 | ||
| TOTAL REQUIREMENTS | $2,000,000 | $0 | ||
| RECEIPTS | ||||
| 48199999 | AGENCY OPERATING TRANSFER IN | 0000 | $2,000,000 | $0 |
| TOTAL INTRAGOVERNMENTAL TRANSACTIONS | $2,000,000 | $0 | ||
| TOTAL RECEIPTS | $2,000,000 | $0 | ||
| CHANGE IN FUND BALANCE | $0 | $0 |
No Data Available
Office of State Budget And Management
Certified Budget
Detail by Fund
Biennium 2025-27
23300-State Auditor - Special Revenue
201604-OSA DISASTER REC DASHBOARD BC 23300
| Account Code | Account Title | Fund Source | 2025-2026 | 2026-2027 |
|---|---|---|---|---|
| REQUIREMENTS | ||||
| 52109999 | PURCHASED CONTRACTUAL SERVICES | 0000 | $2,000,000 | $0 |
| TOTAL PURCHASED SERVICES | $2,000,000 | $0 | ||
| TOTAL REQUIREMENTS | $2,000,000 | $0 | ||
| RECEIPTS | ||||
| 48199999 | AGENCY OPERATING TRANSFER IN | 0000 | $2,000,000 | $0 |
| TOTAL INTRAGOVERNMENTAL TRANSACTIONS | $2,000,000 | $0 | ||
| TOTAL RECEIPTS | $2,000,000 | $0 | ||
| CHANGE IN FUND BALANCE | $0 | $0 |
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