MEMORANDUM NO. FSD 030006
 

TO:	Chief Fiscal Officers  University Vice Chancellors Community College Business Managers
FROM:	Robert L. Powell State Controller
SUBJECT:	Accounting for Networking Costs

The Office of the State Controller (OSC) has added new accounts to the statewide chart of accounts to record local area networking and other information technology costs.  These new accounts are in addition to the wide area networking and video transmission specific accounts that became effective July 1, 2002 and were announced in the February 12, 2002, Memorandum OSC-ADMIN-0001, "Recording Computer Networking Costs."

Agencies must begin posting to the new accounts by January 1, 2003.  Agencies may implement the new accounts earlier in order to assist staff training, update interfaces to the North Carolina Accounting System (NCAS), perform budget realignments, or maintain open invoice and purchasing documents.

Although individual community colleges do not interface to the NCAS, the community college chart of accounts should include the same level of detail as the statewide chart of accounts.

These new accounts have been added in response to a request by the leadership of the legislative information technology committees to expand the chart of accounts to capture all networking costs, including local area networking costs.  For several months, OSC has been working with the State Chief Information Officer (CIO), the CIO Council, the Information Technology Management Advisory Committee, the Information Resource Management Commission, and the Office of State Budget and Management to define local area networking and to determine an appropriate account breakdown structure for capturing all networking costs.

The attached document lists all information technology accounts including the new account codes and definitions.  OSC is offering two Question and Answer sessions from 2pm to 4pm on Wednesday, October 9, and Thursday, October 10.  To attend either of these sessions, please RSVP by October 4, to Teresa Shingleton at tshingle@mail.osc.state.nc.us.  You may also send questions or requests for other assistance to Teresa Shingleton.

Click a link below to view the following attachments:

List of Accounts

Glossary
 
 

cc:	Mr. George Bakolia, Chief Information Officer Mr. David McCoy, State Budget Officer NCAS Primary Contacts Chief Information Officers ITMAC