NCAS

Uniform NCAS Data Elements Definition

The agency or enterprise system is part of the North Carolina Accounting System if one or both of the following criteria are met:
The agency system, either as the primary purpose or as related data to programmatic activities, creates, controls, and provides financial information which is necessary to support the uniform statewide information requirements as follows:
  1. Statewide Uniform financial reporting in accordance with Generally Accepted Accounting Principles (GAAP).

  2. Central management uniform account classification for management and agency comparative reporting.

  3. Legislature and OSBM certified budget control, analysis and reporting.

  4. OSA, OSC and agencies federal and state grant control and reporting.

  5. Central management uniform identification of elements of government.

  6. Central management uniform identification of vendors, creditors, customers, debtors, and employees.

  7. Central management uniform identification of activity location.

  8. Central Management uniform identification of commodities purchased for inventory, consumption, or fixed asset control.

The key NCAS data elements supporting these requirements are:

  • Financial Reporting Unit

  • GAAP Fund Type

  • Account Type/Object of Revenue or Expenditure

  • Budget Control Fund

  • Management Cost Center

  • GASB Number

  • Department/Division Number

  • Budget Code

  • Vendor #

  • Federal ID# or Social Security #

  • County Code

  • Zip Code

  • Commodity Number

Agency system meets the definition of an accounting system in G.S. 143B-426.35:

Accounting system means the total structure of records and procedures which discover, record, classify, and report information on the financial position and operating results of a governmental unit or any of its funds, balanced account groups, and organizational components.