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 July 2025.01_FINAL
NC OSBM Subsistence Rates Memo	Travel Subsistence Rate Revisions FY 2025-26 memo 06-25-2025
NC OSBM Subsistence Rates Memo	Travel Subsistence Rate Revisions FY 2023-24 memo 06-20-2023
IRS Business Mileage Rates for 2025	IRS IR-2024-312 Business Mileage Rates for 2025
Section 2 - Chart of Accounts	APM_Section_2 August 2024.01_FINAL
Section 3 - General Statute Citation Index	APM_Section_3 August 2024.01_FINAL
Numbered Memo CC24-043	CC24-043_Accounting_Procedures_Manual_Sept_2024