SUBCHAPTER 3D – FISCAL POLICIES AND REGULATIONS

SECTION .0100 ‑ GENERAL PROVISIONS

09 NCAC 03D .0101          DAILY DEPOSITS

09 NCAC 03D .0102          CASH BASIS

09 NCAC 03D .0103          PAYMENT OF BILLS

09 NCAC 03D .0104          DETERMINING TIME

History Note:        Authority G.S. 143‑3; 143‑5; 143‑20; 147‑77;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0200 ‑ IMPREST CASH FUNDS

09 NCAC 3D .0201             DEFINITION

09 NCAC 3D .0202             WHEN ESTABLISHED

09 NCAC 3D .0203             CLOSING AT END OF FISCAL YEAR

09 NCAC 3D .0204             REPORTING AND ACCOUNTING

History Note:        Authority G.S. 143‑3; 143‑5; 143‑20; 147‑77;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0300 ‑ OPERATION OF DINING FACILITIES

09 NCAC 3D .0301             MEAL CHARGES

09 NCAC 3D .0302             SALES TAXES

09 NCAC 3D .0303             EXCLUSIONS FROM SALES TAX

09 NCAC 3D .0304             COLLECTION

History Note:        Authority G.S. 105‑164.4; 143‑3; 143‑5; 143‑20; 147‑77;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0400 ‑ CLOSING ACCOUNTS AT END OF FISCAL YEAR

09 NCAC 03D .0401          END OF FISCAL YEAR

09 NCAC 03D .0402          VOUCHER REGISTERS

09 NCAC 03D .0403          OUTSTANDING OBLIGATIONS

09 NCAC 03D .0404          LIQUIDATION OF OBLIGATIONS

09 NCAC 03D .0405          DATES OF CLOSING

09 NCAC 03D .0406          RECEIPTS

09 NCAC 03D .0407          REPORTS

09 NCAC 03D .0408          LIQUIDATING OUTSTANDING OBLIGATIONS END OF FISCAL YEAR

History Note:        Authority G.S. 143‑3; 143‑5; 143‑20; 147‑77;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0500 ‑ SURETY BONDING OF OFFICERS AND EMPLOYEES

09 NCAC 03D .0501          PERIODIC REVIEW

09 NCAC 03D .0502          INSURANCE DEPARTMENT

History Note:        Authority G.S. 109‑16; 109‑17;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0600 ‑ PAYROLLS AND PERSONNEL

09 NCAC 03d .0601          PAYROLL PREPARATION

09 NCAC 03d .0602          FISCAL CONTROL OF SALARIES AND WAGES

09 NCAC 03d .0603          LAPSED SALARY FUNDS

09 NCAC 03d .0604          PAYROLL DEDUCTIONS

09 NCAC 03d .0605          BUDGETING AND ACCOUNTING FOR OVERTIME PAYMENTS

09 NCAC 03d .0606          DOCUMENTATION TO SUPPORT MONEY PAYMENT FOR OVERTIME

History Note:        Authority G.S. 143‑3; 143‑5; 143‑20; 143‑34.1; 147‑62; 147‑77;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0700 ‑ ENCUMBERING FUNDS FOR NEXT FISCAL YEAR

09 NCAC 03d .0701          POLICY

09 NCAC 03d .0702          ENCUMBERING FUNDS FOR NEXT FISCAL YEAR

History Note:        Authority G.S. 143‑18;

Eff. February 1, 1976;

Readopted Eff. February 27, 1979;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).

SECTION .0800 ‑ SUBMISSION OF AGENCY RULES REQUIRING THE EXPENDITURE OR DISTRIBUTION OF STATE FUNDS

09 NCAC 03d .0801          DEFINITIONS

09 NCAC 03d .0802          AGENCY SUBMISSION TO OFFICE OF STATE BUDGET AND MANAGEMENT

09 NCAC 03d .0803          PROCEDURE FOR RESPONDING TO AGENCY SUBMISSIONS

09 NCAC 03d .0804          FILING RULES WITH OFFICE OF STATE BUDGET AND MANAGEMENT

History Note:        Authority G.S. 143‑1; 143‑2; 143‑9; 143‑16; 143‑16.1; 150A‑11(4);

Eff. August 15, 1980;

Repealed Eff. March 1, 1989 in accordance with G.S. 150B‑59(c).