Turn off more accessible mode. Home Help Site Map. It looks like your browser does not have JavaScript enabled. Please turn on JavaScript and try again. Overview Purchasing manual, commodities information, material pricing and other resources to assist businesses purchasing project materials through NCDOT. Also, referred to separately in this manual as goods and items. The receipt of offers from more than one source. It must be reasonable and adequate for the amount of the expenditure and the specific requirement.
This includes but, is not limited to, the organization, Planning, directing, control, evaluation of a program, agency, or department. The services may include by way of illustration, not limitation services such as, maintenance of buildings or equipment, auditing, film production, employee training and food service, provided that the service is not primarily for review, analysis or advice in formulating or implementing improvements in programs or services in which case rules relating to consultant contracts shall be applicable.
EMERGENCY : A situation which endangers lives, property, or the continaution of a vital program and which can be rectified only by immediate on-the-spot purchase or rental of equipment, supplies, materials, printing, or contractual services.
HUB : any one of the following:. Our metropolitan areas are consistently ranked by media publications as thriving centers for businesses, career seekers, education, and social life. The University of North Carolina system consists of colleges and universities that consistently receive top honors in various categories. Find open positions posted by all kinds of employers on our statewide job search portal, plus information about other career services. Skip to main content. Search State Job Opportunities Explore current job postings to see where you can make a difference.
Unemployment Benefits Learn about and apply for unemployment insurance benefits. Salary Control shows annualized budget for salaries and the current salary obligation for positions for each budget code, fund code, and salary account code.
When an agency creates a new position, the position detail tab on the budget revision must include the following information:. The analyst may require additional position information.
Each agency is responsible for maintaining position control over salaries and salary reserve and maintaining an accurate number of positions. Per G. This requirement applies to the university system and all its entities. However, in accordance with G. Agencies may submit a budget revision to use additional receipts on a one-year nonrecurring basis above those certified in Governmental and Proprietary Funds if they are necessary to maintain the anticipated level of services approved by the General Assembly.
If the additional receipts are not for the above purpose, the General or Highway Fund appropriation must be reduced through the allotment process. Additional receipts cannot be used to expand services or programs and may be budgeted only when realized. The University System may budget these over-realized receipts on a Type 12 budget revision on a nonrecurring or recurring basis as appropriate.
Each quarter, agencies must submit to OSBM a request for an allotment of the estimated amount required to carry on the agency during the ensuing quarter. Allotments may be made on a more frequent basis as determined by the Director of the Budget. When necessary, OSBM will modify allotment requests to ensure all agencies remain within their current available budget. The OSC has established specific allotment accounts based on the quarter in which an agency is making the request.
The allotment account serves as the control for the requisition of funds and represents the maximum available for the quarter. Allotment requests should include estimated receipts, including federal, local, highway, and other. UNC is to submit allotment requests according to the following break-out unless they are instructed otherwise by their analyst:. Agencies may submit a request to OSBM to change the authorized allotment.
Details required for the initial allotment are also required for allotment revisions. Agencies gain access to the allotted funds once all CMCS entries are completed. Information technology or IT is defined as a set of tools, processes, and methodologies, including, but not limited to, coding and programming; data communications, data conversion, and data analysis; architecture; planning; storage and retrieval; systems analysis and design; systems control; mobile applications; and equipment and services employed to collect, process, and present information to support the operation of an organization.
The term also includes office automation, multimedia, telecommunications, and any personnel and support personnel required for planning and operations. To facilitate implementation of the above, each agency will be required to set up a fund within an existing 2XXXX budget code or establish a 2XXXX budget code if one does not currently exist at the agency. If a project has multiple subprojects tracked separately by DIT or the agency, the subprojects must be budgeted in separate fund codes or cost centers.
If the IT project is completely supported by federal funds the agency can elect not to have the project moved to a 2XXXX budget code.
This includes federal or grant funded projects. Agencies may seek an exception if they can document the project must be started prior to the legislative session in order to comply with state or federal law, rules or regulations. In accordance with G. Agencies shall use the following procedure to revert unexpended, unencumbered IT project appropriation:.
Under G. Any rate or fee increases require OSBM approval. Rate or fee reductions require only a report notifying OSBM of the change. OSBM shall ensure agencies have the opportunity to adjust their budgets based on any rate or fee changes prior to submission of those budget recommendations to the General Assembly.
The approved Information Technology Internal Service Fund budget and associated rates shall be included in the Governor's budget recommendations to the General Assembly. The transfer of funds between capital and operating budgets is prohibited except in the case of University management flex carry forward.
Section 3. The use of operating funds for such purposes shall not be used as a supplement to any formal capital project. The expenditure of funds from the operating or the capital budget for capital improvement projects is subject to laws governing review of plans and specifications, selection of architects, and public bid for construction projects.
Establishing a capital improvement project requires approval of the General Assembly, regardless of funding source. Requests to establish capital projects are submitted through the biennial capital budget process managed by the OSBM budget development team.
For university projects, capital improvement requests are submitted from the University Board of Governors, in accordance with biennial budget instructions, as part of the Governor's budget recommendation to the General Assembly. An agency begins the planning or the construction of an authorized capital improvement project during the fiscal year in which funds are appropriated.
However, university requests cannot be authorized by the Director of the Budget until reported to the Joint Legislative Commission on Governmental Operations.
Upon completion of advanced planning, OSBM can allow an agency to take up to an additional 12 months to begin construction depending on the circumstances. If the following actions occur, authorizations for capital improvements projects shall lapse, unless granted an extension of up to an additional 12 months:. An agency may increase the cost of a capital project after the approval of the Director of the Budget G.
The increase may be funded by:. An agency may increase the scope of a capital project only if the General Assembly authorized the increase G. The agency may decrease the scope of a capital project with a written request and approval by the Director of the Budget. The Director of the Budget may increase the scope of a university project funded entirely from non-General Fund sources after consultation with the Joint Legislative Commission on Governmental Operations G.
An agency may desire to use its own personnel for labor in the capital project of some construction projects. The Capital Improvement Certification BD is used when a new project is authorized by the General Assembly, and will identify the project, the fiscal scope, and the capital improvement code.
For capital projects that have been authorized by the Governor, OSBM will notify the agency by letter. This letter will identify the project name, fiscal scope of the project, and the capital improvement code where the project should be established. The agency then submits a fund code project request in IBIS. For further instruction on creating fund codes, see Section 3. Agencies enter the project information into NCAS. After the budget is certified, a budget revision is required to realign funds from the Contingency Reserve account into the proper expenditure accounts after design and construction contracts have been awarded.
The BD shows activity related to the certified budget, project allotments, and project expenditure data. After a budget is established for a capital project, the agency selects a designer. Once the designer is approved, the agency submits the first allotment request for the project.
This allotment requests the entire design fee for the project as approved by the Office of State Construction. Unless the authority to do so is delegated by law to an agency, the Office of State Construction reviews submitted construction bids and certifies the low bids of qualified contractors. The Office of State Construction issues a letter to the agency head approving the award of construction contracts.
This award letter also details the approved design fee, the construction contingency, and available funds for movable equipment. Before the letter of award is released, the Office of State Construction presents it to the Director of the Budget for approval of the availability of funds. The agency initiates the second allotment request for the project. This allotment distributes the funds for all construction contracts, the balance of the construction contingency, and the movable equipment as reflected on the award letter.
When OSBM approves the allotment, the funds are available for expenditure on the construction contracts and movable equipment. If the amount of appropriation exceeds the amount encumbered for real property acquisition, planning, design, site development, construction, contingencies, and other related costs, the excess will be credited to the Project Reserve Account G.
After final payments have been made for construction and design contracts, and all movable equipment purchases have been completed, the project is ready to be closed. The agency budget officer is responsible for reviewing all active capital projects periodically and immediately closing those that are complete. The procedures for closing out a capital project differ depending upon how the project is funded. Allotment requests for SCIF funds should not exceed what an agency expects to spend within one quarter following the request.
There are various types of debt, known as bonds, that the state can take on to fund capital projects. All types of General Fund supported debt must be approved by the General Assembly. General obligation GO bonds also require a vote of the people for full approval. Debt service for GO bonds is provided from the General Fund and secured by the full faith and credit of the taxing authority of the State.
Limited obligation bonds are approved without a vote of the people, with debt service provided from the General Fund and secured by a security interest in the facility financed or other, similar real property. Certificates of Participation COPs is an example of this type of funding. Revenue bonds are issued with the requirement that debt service is provided from income such as dormitory receipts, parking receipts, and other sources of income.
Legislative bonds do not require a vote of the people and are therefore limited to an amount not to exceed two-thirds of the amount of debt retired during the previous biennium. Debt service is provided from the General Fund and secured by the full faith and credit of the taxing authority of the State.
Regardless of bond type, agencies and universities must follow all the applicable guidelines and procedures for the budgeting, spending, and maintenance of debt supported projects. All funds from the sale of the General Fund-supported debt must be spent or obligated within three years from the date of sale - preferably within two years. Copies of all invoices must be kept for six years after the debt is repaid.
For example, if the General Fund-supported debt has a year amortization, all records of invoices must be kept on file for 26 years. The proceeds from General Fund-supported debt are tax-exempt. Proceeds from General Fund-supported debt cannot be used to compensate or support the salaries of in-house facilities staff or other state employees for services related to completing the projects.
To maintain the tax-exempt status, private uses of facilities funded from General Fund-supported debt are greatly restricted if the debt is outstanding. Private use is defined as any direct or indirect use in a trade or business carried on by any person or entity other than governmental units. However, use as a member of the general public is not considered private use for this purpose.
Individual project codes fund codes must be set up by each agency. Agencies must prepare budget revisions to establish the total authorized budget for each approved debt supported project. For each ongoing project, agencies must provide OSBM with an updated cash flow model at the beginning of every quarter. General Fund supported debt funds are not immediately available to agencies upon budgeting each project.
Funds are disbursed to agencies through the Bond Requisition Allotment process. Agencies may only requisition funds for actual invoiced expenses. Funds cannot be used to reimburse other projects or expenses unless written permission is granted from OSBM. The proposed reimbursement expenditures must be included in the Reimbursement Resolution authorized by the Department of State Treasurer.
Agencies will submit a Bond Requisition Allotment form in IBIS for each project to requisition and allot funds for outstanding invoiced expenses. All vendors of debt-supported capital projects must be set up to receive electronic payments.
Any exceptions must be approved by the Office of the State Controller. All funds must be spent within three days after the Trustee deposits the funds with the State Treasurer.
Any funds not expended and all refunds of expenditures must be immediately returned to the Trustee. Agencies should contact their OSBM capital budget analyst for guidance in these cases. Universities submit requests to and follow procedures established by the Board of Governors.
Agencies should list project requests in priority order. Copies of cost estimates OC previously prepared during the budget preparation process may be submitted if the estimated cost is still accurate. Projects without an approved cost estimate will not be eligible for funding. Only projects supported from general fund appropriations are eligible for funding from the Reserve.
NOTE: Information concerning the Facilities Condition Assessment Program F-CAP reports, energy efficiency improvements, and impact to the operating budget must be provided on the worksheet before a project can be considered for funding. The General Assembly may appropriate a specific amount to this fund in the Current Appropriations Act or other appropriations bills. If the Director approves the request, the Director shall present the request, together with a recommendation, to Council of State for its approval.
The funds in the federal fund budget code will be transferred by the agency to the appropriate budget codes where the actual expenditures will occur. All recurring or otherwise anticipated federal funding shall be fully reflected in these operating codes for the regular biennial budget request.
Anticipated federal funds include all funds that can be expected based upon previous funding levels, current federal grant award letters received by the agency, or applications for federal funds submitted by the agency. All anticipated federal funds must be accurately reflected each fiscal year. If an agency's federal spending plan is adjusted during the fiscal year, any movement of federal funds between funds must be realigned with a Type 12 budget revision on a nonrecurring basis.
Unless otherwise authorized in the current Appropriations Act, anticipated federal funds that are not fully reflected in the biennial request, but are instead budgeted during the fiscal year, must be budgeted with a Type 12 budget revision for a nonrecurring purpose, thereby adjusting the authorized budget only. Federal funds that are budgeted and not received will result in a decrease in agency requirements expenditures commensurate with the decrease in anticipated federal receipts.
All federal funds shall be budgeted and accounted for in a manner that provides clear and complete information and accountability for both state and federal fiscal years. Each agency receiving federal funds must develop procedures for internal coordination and fiscal review of all federal grant applications and formula grant plans. Procedures must comply with special provisions or statutes applicable to federal funds.
These regulations apply to all federal funds budgeted by agencies except for university institutions. In lieu of submitting a hard copy of the application, agencies are required to maintain a copy of the application in their files for review by OSBM upon request.
An electronic copy of the form is due to the appropriate OSBM budget analyst at the time the agency submits the grant application to the funding entity. A copy of the form and detailed form instructions can be downloaded from the OSBM website. All agencies that receive funds pursuant to an application must include in any related contract or other grant instrument a clause specifically stating that the expenditure of money deposited in the State treasury is subject to acts of appropriation by the General Assembly G.
The only exceptions to the application of grant funds requirements are for the University system and its constituent institutions. Agencies should deposit federal funds received directly from a federal agency in a federal fund budget code 3XXXX , either through deposit of a federal check or through the letter or credit voucher and deposit procedure.
Disbursements from a federal fund budget depository code may be made only to a general, special, or other operating fund budget code. Regular cash requisitions and disbursement procedures would apply to subsequent operating fund transfers.
OSBM may require information from agencies, including the University System, on federal fund grants, expenditures, indirect cost collections, and other areas relative to any federal funds. Agencies should maintain records indicating federal catalog numbers and titles, types or categories of grants, indirect cost rates, budget and expenditures by state and federal fiscal years, and any other information helpful in making requested periodic special reports on federal funds.
It is the policy of the state to maximize the recovery of direct and indirect costs for administering and implementing federal grants. OSC prepares and gains approval from the federal government and distributes the central service cost plans.
Each agency is responsible for integrating these central services costs into their costs plans to recover the optimum allowable indirect costs from its federal grants. Individual cost plans are the responsibility of the agency. Agencies must prepare an indirect cost proposal at least annually covering all divisions and institutions that receive federal funds unless the cognizant federal agency specifies another time interval.
All proposals should be reviewed by the chief fiscal officer and agency head to assure that:. OSBM may grant exceptions to the proposal development to any agency that demonstrates in writing the costs and procedures required to develop and implement indirect cost recovery are greater than the benefits derived.
Factors that need to be considered include the amount and type of federal grants received, an estimate of the indirect cost rate, and an evaluation of the costs of any necessary accounting changes.
A cost allocation plan that directly accounts for overhead costs in recovering administrative costs from federal grants may be used instead of an indirect cost rate. Each agency or university shall prepare an indirect cost proposal annually unless the cognizant federal agency specifies another time interval.
A copy of the final negotiation agreement between the cognizant federal agency and the institution should be available for inspection. A summary explanation of any differences between the proposal and approved rates should accompany the agreement copy.
The chief fiscal officer will be responsible for assuring that full indirect costs are claimed on each federal grant or contract application, except those specifically excluded by OSBM.
Department fiscal offers can submit requests for exemptions in writing to OSBM. Exemptions to claiming indirect costs in grant applications will be considered by OSBM on a case-by-case basis if either of the following circumstances can be demonstrated in writing by an agency:. All exemptions granted will be available for inspection at the agency or university, including those cases where indirect costs are formally foregone in the grant or contract application as a means of meeting cost sharing or matching requirements.
Agencies must deposit all indirect costs or overhead receipts in an appropriate state budget code. OSBM must grant spending approval prior to the budgeting of indirect costs and overhead receipts. The University system is permitted to budget these indirect costs along with the federal funds in their institutional trust funds but must report as required by OSBM.
OSBM may need information on federal fund expenditures, indirect cost collections, and other areas relative to federal funds. Agencies should maintain records indicating federal catalog numbers and titles, types or categories of grants, indirect cost rates, budget and expenditure amounts by state and federal fiscal years, and any other information which would be helpful in making requested special reports on federal funds.
Where federal block grants allow for the transfer of funds to other block grants, the procedures for transferring funds will be as follows:. Agencies must use appropriate budget procedures to transfer funds within a department or between departments.
Any agency subject to the provisions of the State Budget Act receiving funds directly from a state grant from another division or department, or from non-state funding, will budget those funds to the appropriate general, special, or other funds budget code. All recurring or otherwise anticipated funding shall be fully reflected in these operating codes for the regular biennial budget. Any changes or receipt of unanticipated funds during the biennium shall be processed through the budget revision process and comply with applicable laws pertaining to the budgeting of unanticipated receipts.
Agencies must budget and account for all funds in a manner that provides clear and complete information and accountability on a state fiscal year basis.
Procedures described for federal funds are applicable for intrastate and non-state funds that are eligible for indirect cost. See Section 3. Directed grants are nonrecurring funds allocated by a state agency to a non-state entity as directed by an act of the General Assembly S.
Unless a specific purpose is identified by the General Assembly, these funds are not restricted for a particular purpose but are meant to supplement the budgets of recipients while also being subject to state audit and applicable state laws. If a specific purpose is identified, Directed Grants can be expended only for the projects and purposes specified. Funds are certified to the agency administering the grant, as outlined in the legislation that appropriates the funds. Once the administering agency receives and reviews the requested information as identified in Section 3.
Upon receipt of the signed contract, the agency will disburse the funds to the grant recipient within a reasonable timeframe. Disbursement of funds to a non-state entity that meets all applicable requirements shall begin as soon as practicable, but no later than days after appropriation of the funds.
In addition, agencies administering directed grants shall report on a quarterly basis, beginning April 1, , to OSBM and the appropriate subject area team at the Fiscal Research Division FRD at the North Carolina General Assembly on the status of funds disbursed for each Directed Grant until all funds are fully disbursed.
At a minimum, the report should include the following:. Directed Grants subject to a matching requirement should be disbursed and expended in accordance with G. Agencies, including the University System, must transfer receipts from civil fines, penalties and forfeitures to OSBM. Notwithstanding any other law, all such funds shall be deposited in the Civil Penalty and Forfeiture Fund. The clear proceeds of such funds include the full amount of all civil penalties, civil forfeitures, and civil fines collected under authority conferred by the state, diminished only by the actual costs of collection, not to exceed 20 percent of the amount collected.
The collection cost percentage to be used by an agency shall be established and approved by OSBM on an annual basis based upon the computation of actual collection costs by each agency for the prior fiscal year. More information on this report can be found in Section 8 of this Manual.
These appropriations shall be made to the State Public School Fund for allotment by the State Board of Education, on behalf of the counties, to local school administrative units on a per pupil basis in accordance with Article IX , Section 7 b of the North Carolina Constitution. On or before a. On or prior to a. The unexpended, unencumbered balance of an appropriation reverts to the General Fund or special fund from which the appropriation was made; except that.
As used in this section, "unencumbered" means not obligated in the form of purchase orders, contracts, renovations in progress or salary commitments. For specific University System exceptions, see Section 3.
Receipts from the sale of surplus equipment that are not budgeted may be recorded in a separate receipts line item. Receipts that are in excess of amounts budgeted in a certified General Fund budget code must be deposited as nontax revenue as directed by the Office of the State Controller.
Proceeds from the sale of equipment that was originally purchased through a General Fund budget code including capital improvement codes are subject to this provision.
Special funds, including the Department of Transportation, public schools, and community colleges, are not subject to these regulations. Special procedures are delineated in G. Any agency having funds derived from the sale, lease, rental, or other disposition of lands should draw a check or prepare an electronic fund transfer for the total of the net proceeds made payable to the State Treasurer and mail to the OSC.
The vending facilities operated by agencies or operated on state property, are subject to the control of the State. The payments received, whether by contract, fixed or variable rate, a percentage basis, or gross or net profit, are state funds and the net proceeds are subject to appropriation by the General Assembly. Receipts or payments from vending operations shall be deposited in the appropriate fund as determined by OSBM. Expenditures of profits may be authorized by OSBM for the same type of expenditures as currently permitted by law from General and Highway Funds.
Expenditures of profits should be as closely associated to the population or program surrounding the vending facilities as possible. Vending facilities operated on state property supported General or Highway Funds are considered General or Highway Fund operations.
All expenditures of profits must be authorized by OSBM by a budget revision. Universities that have facilities supported from institutional trust funds and which have vending operations in those facilities may retain proceeds from such operations in their trust funds. Proceeds from vending facilities shall be expended in accordance with G.
Universities must be able to report on vending proceeds at the time and in the form requested by OSBM. Deposit proceeds from vending operations located in university facilities supported from institutional student auxiliary enterprises housing, food, health, and laundry into the appropriate special fund operating budget.
Return to Top. The State of North Carolina operates on a cash basis. Agencies should pay all bills when due to take advantage of discounts offered and protect the credit of the State. Early payments should not be made because it is an added cost to the State through loss of interest on deposited funds. Discounts are due to be taken by a certain number of days after goods or materials are received in good and proper condition or by a certain number of days after invoices are received if determined to be in the best interest of the State.
The level of interest rates should be a major consideration. Take discounts, if applicable, within the discount period. If discounts are taken, vendors are entitled to payment within this period. Most state contracts and purchase invoices provide for the discount period. These provisions are generally known to the state agencies. The fiscal year ends on June 30th and all obligations should be liquidated by the end of the fiscal year.
Agencies must make the required adjustments to various accounts at year end to accurately reflect accrued revenues and expenditures. OSBM will issue special memorandums annually designating the specific closing dates. Allotments provide funds for the payment of salaries and other operating expenses as due.
No commitments can be made that overdraw the allotment. Agencies must make all state contracts for supplies and materials and equipment with definite times for payments. All invoices must be settled in accordance with the provisions of the contract under which the purchases were made. Agencies must credit all expendable or on hand receipts in the State Controller's Cash Management accounts and in the State Treasurer's accounts to the allotment account of the fourth quarter for all deposits made up to and including June Agencies must collect all amounts due the State and its agencies, applicable to the current fiscal year, by the end of June and deposit to the credit of the State Treasurer.
Agencies should record deposits of receipts made after June 30 applicable to the fiscal year just closed in the accounts to indicate receipt as of June An imprest cash fund is a fixed sum of money used for making change in a cash receiving function. It is also used to meet emergency payments such as freight and express bills, with later reimbursement.
Agencies can establish an imprest cash fund, using budgeted funds, by submitting a request to OSBM. OSBM also approves requests to increase existing imprest cash funds. Agencies may submit a request to establish an imprest cash fund on a budget revision in the following manner using line item numbers appropriate to the agency's budget :.
The warrant should be cashed and the proceeds placed in a manner appropriate for safekeeping and use. In a cashier receipting operation, use the fund to make change. Store receipts with the cash funds during the business day. At the end of the day, remove the receipts from the drawer and deposit in the appropriate bank account.
The amount remaining in the drawer should be the full amount of the fund i. In a petty disbursing operation, pay due bills from the fund. Keep paid invoices with customary number of copies with the fund until reimbursed. Charge the warrant to appropriate line items determined by the nature of the invoices. Attach invoices covered by the warrant to the file copy of the warrant. At the end of the fiscal year, the full cash amount of the fund should be restored to the pre-established level and redeposited to the allotment account by June 30th closing.
Reporting and accounting for imprest cash funds is similar to handling of other expenditures and receipts items. All persons employed by agencies, city and county boards of education, and community college boards of trustees employing entities subject to G.
The employee is allowed reasonable time to make the repayment. Employment shall be terminated if the employee ceases to make payments or discontinues a good faith effort to make repayment. An employee has the right, under G. OSBM and employing entities should follow these procedures for the collection of outstanding debts from public officials and employees:.
The travel rates and reimbursement amounts found in this chapter generally represent minimum standards. Agencies are encouraged to develop internal policies and procedures specific to their operational needs and circumstances.
Internal travel policies should be comprehensively reviewed and updated on a periodic basis, consistent with this chapter. Agency management is responsible for implementing a system of controls to ensure proper oversight, compliance, and accountability with travel policies. Employees traveling on official state business are expected to utilize the most cost-effective and efficient method of travel.
Excess costs, circuitous routes, delays, luxury accommodations, and services unnecessary, unjustified, or for the convenience or personal preference of the employee in the performance of official state business are prohibited. These policies are intended to apply only to state employees or other persons on official state business. Official state business occurs when the state employee or other person is traveling to:.
Subsistence costs are reimbursable for in-state and out-of-state travel on official state business. Out-of-state travel status begins when the employee leaves the state and remains in effect until the employee returns to the state.
0コメント