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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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Repealed Eff.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).