• Forms
• NCAS
• CAFR Year-End
• CMCS/Central Compliance
• E-Commerce/ SECP
• Central Payroll
• Statewide Foriegn 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
• Payment
• Procurement Card
• Records Retention and Reports Retention
• Revenues and Expenditures
• State Financial Reporting
• Tax Compliance
• Uniform North Carolina Accounting System

Real Estate Reporting Policy

Generally the sales of real property by a governmental entity are not reportable. However, if a State agency facilitates the sale of property for another party such as in eminent domain proceedings, the transaction may be reportable on a Form 1099-A.

Reportable real estate transactions include present or future interest in land, air space, buildings, and stock in cooperatives. It may involve fee simples, life estates, remainders, reversions, perpetual easements, leaseholds, or timeshares.