• Forms
• NCAS
• CAFR Year-End
• CMCS/Central Compliance
• E-Commerce/ SECP
• Central Payroll
• Statewide Foreign Nationals Compliance Program
• Policies
• Account Classification
• Accounts Receivable
• Capital Assets
• Cash Management
• Central Payroll (Universities)
• Electronic Commerce
• Federal and State Compliance
• Foreign Nationals
• Human Resources Accounting
• Internal Controls
• Long-term Liabilities
• Payment
• Procurement Card
• Records Retention and Reports Retention
• Revenues and Expenditures
• State Financial Reporting
• Tax Compliance
• Uniform North Carolina Accounting System

Interest and Penalty Fees Policy

G.S. 147-86.23, allows the use of the following:

• Interest: Shall be charged at the rate established pursuant to G.S. 105-241.1(i) on a past due accounts receivable from the date it was due until it is paid. Agencies should contact the Department of Revenue, to obtain the rate currently being charged.
• Late Payment Penalty Fees: A fee of no more than ten percent (10%) of the accounts receivable shall be charged on all past due accounts.