Accounting Procedures Manual

The Accounting Procedures Manual provides information and guidance to assist community colleges with policies in financial procedures and in maintaining fiscal control of State funding. 

Sections	Links
Section 1 - Fiscal Procedures	APM_Section_1 September 2026.01-Final
NC OSBM Subsistence Rates Memo	Travel Subsistence Rate Revisions FY 2025-26 memo 06-25-2025
IRS Business Mileage Rates for July 1 - Dec 31, 2026	IRS IR-2026-11 Business Mileage Rates for July 1 - Dec 31, 2026
Section 2 - Chart of Accounts	APM_Section_2 September 2026.01-Final
Section 3 - General Statute Citation Index	APM_Section_3 September 2026.01-Final
CC26-066 - Accounting Procedures Manual Update Numbered Memo	CC26-066-Accounting-Procedures-Manual-Update-2