Business Process Compliance Program

Passage of N.C.G.S. Chapter 143D (State Governmental Accountability and Internal Control Act) required all state entities to establish comprehensive standards, policies, and procedures to ensure a strong and effective system of internal control. The Office of the State Controller developed the EAGLE program (Enhancing Accountability in Government through Leadership and Education) in response to the passage of this legislation. By request of the University, the State Controller allowed the University’s Business Process Compliance Program to meet the goals of EAGLE.  While management at each institution is responsible establishing systems of internal controls, compliance with the legislation is also achieved through various efforts managed by the Office of Compliance and Audit Services at the System Office including training, written standards and guidance, key performance indicator monitoring, and review of comprehensive self-assessments.

Information for campuses. (Log-in required.)

 

Standards, Standards templates, and KPI templates for each of the Business Process Compliance Areas

  • General Accounting
  • Contracts and Grants
  • Capital Assets
  • Financial Aid
  • Student Accounts

 

Procedural Guidance

  • Year End Planning and Procedures for Earlier Preparation of the CAFR Package
  • Compensated Absences Obligations
  • Collection of Past Due Receivables and Write-Offs
  • Document Imaging and Management Systems
  • Veterans’ Nonresident Tuition Waiver
  • Refund of Perkins Loan Contributions
  • Independent Contractor vs Employee
  • GASB 73
  • GASB 75

 

Links to Future Training Events

  • Annual University Controllers Conference
  • UNC System Finance Conference

 

Report a Concern

If you have suspicion or knowledge of fraud, waste, abuse or misuse of University resources; violation of laws, regulations or policy; ineffective operations; or other concerns related to activities that may be detrimental to the UNC System Office, the University and its constituents, or its reputation, please contact internal audit. There are three anonymous and confidential ways for reporting.

  1. Contact InternalAudit@northcarolina.edu or the Chief Audit Officer, Joyce Boni via email or phone (919) 843-3623.
  2. File a report online. Report a Concern using this online form. You will receive a confirmation of submission.
  3. Via the NC Office of the State Auditor hotline's website

Note: Employees who, in good faith, report unethical activity are protected by the North Carolina whistleblower act against any retaliation for making such a report  (View the Whistleblower Act.) NCGS 126-84 encourages employees to report evidence of activities that include but are not limited to a violation of law; fraud; gross misuse or mismanagement of monies; or abuse of authority. UNC System Office finance policies and procedures provide further guidance on reporting and investigating the misuses of state property, including what employees are required to report and the steps that should be taken. 

When sharing concerns or suspected unethical activity with internal audit, please provide as much detail as possible about who, what, when, where, how and how much/how often. You do not have to provide your name or contact information. However, providing this information is extremely helpful as it will allow us to contact you should we have further questions or need additional details. Provided information will be treated as confidential and privileged to the extent permitted by law.

Accessibility options

Interface
Adjust the interface to make it easier to use for different conditions.
This renders the document in high contrast mode.
This renders the document as white on black
This can help those with trouble processing rapid screen movements.
This loads a font easier to read for people with dyslexia.