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 2025_FINAL |
| NC OSBM Subsistence Rates Memo | Travel Subsistence Rate Revisions FY 2025-26 memo 06-25-2025 |
| IRS Business Mileage Rates for Jan 1 - June 30, 2026 | IRS IR-2025-128 Business Mileage Rates for 2026 Jan 1 - June 30, 2026 |
| 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 2025_FINAL |
| Section 3 - General Statute Citation Index | APM_Section_3 September 2025_FINAL |
| Numbered Memo CC25-077 |