• BEACON
• BEST
• Central Payroll
• CJLEADS
• EAGLE
• Electronic Commerce
• Financial Reporting
• Foreign Nationals
• North Carolina Accounting System
• Overpayments and Recovery Audit
• PCI Data Security
• State Cash Management Plan
• State Disbursing
• Statewide Accounts Receivable
• Statewide Central Service Cost Allocation
• Training

Enhancing Accountability in Government
through Leadership and Education

In 2008, OSC began a phased-in implementation of a statewide internal control program called EAGLE (Enhancing Accountability in Government through Leadership and Education). The EAGLE Program resulted from the passage of House Bill 1551 (State Governmental Accountability and Internal Control Act) during the 2007 Session of the General Assembly. The purpose of the EAGLE Program is not only to establish adequate internal control but also to increase fiscal accountability within state government. Under the EAGLE Program, each agency will be required to perform an annual assessment of internal control over financial reporting. By performing this assessment, agencies can identify risks and compensating controls that reduce the possibility of material misstatements and misappropriation of assets. The assessment also will indicate opportunities to increase efficiency and control effectiveness in business processes and operations.

For EAGLE support, call (919) 707-0795 or e-mail: OSC.EagleSupport@lists.osc.nc.gov

EAGLE SharePoint Portal (Restricted Access):    https://eagle.ncosc.net

EAGLE Statutes

• Chapter 143D - The State Governmental Accountability and Internal Control Act

EAGLE Policies

• Internal Control Standards
• Responsibility for Internal Control
• Deficiencies in Internal Control
• Internal Control Evaluations
• Certification of Internal Control
• Reporting and Certifying Financial Information
• Internal Control Documentation
• Documentation Retention Schedule
• Reporting Violations
• Disciplinary Actions

Year-End Internal Control Certification

• 2010 Internal Control Certification Letter
• Letter of Certification Form

Training and Presentations

• Webinar – “Internal Controls over Cash Processes” – June, 2010 – Risk Mitigation Services, North Carolina Office of the State Controller
• Webinar - "Internal Controls over Accounts Payable and Expenditure Processes" - March, 2010 - Risk Mitigation Services, North Carolina Office of the State Controller
• Presentation - "Developing Effective Internal Controls Using the COSO Model" - March 2007
  Dr. Mark Beasley, Director - ERM Initiative and Professor of Accounting, North Carolina State University

EAGLE Training Introduction 10/22/08

Module 1	Introduction	Video	Slides
Module 2	Overview of Internal Controls over Financial Reporting	Video	Slides	Handout 2.1 Handout 2.2
Module 3	Top-Down, Risk-Based Approach	Video	Slides	Handout 3.1
Module 4	Identifying Risk - The Risk Assessment Process	Video	Slides	Handout 4.1 Handout 4.2 Handout 4.3 Handout 4.4
Module 5	Introduction to Processes and Controls	Video	Slides	Handout 5.1 Handout 5.2 Handout 5.3 Handout 5.4
Module 6	Documentation of Processes and Controls	Video	Slides	Handout 6.1 Handout 6.2
Module 7	Testing Theory and Strategy	Video	Slides	Handout 7.1 Handout 7.2 Handout 7.3
Module 8	Assessment, Agency Self-Assessment	Video	Slides	Handout 8.1
Module 9	Fraud Concepts	Video	Slides
Module 10	Conclusion	Video	Slides
Agency Case Study (updated October 2009) University Case Study (updated October 2009)
EAGLE Guidance Manual (updated October 2009)

Archives

EAGLE Documentation Archives

Self-Assessment of Internal Controls Questionnaire

• Community Colleges and Component Units (This self-assessment of internal controls may be used by UNC-FIT Tier III Universities also)
• Boards and Commissions