Accounting Procedures Manual-Section 1-Update; Accounting Procedures Manual-Section 2-Update; Accounting Procedures Manual-Section 3-Update
NUMBERED MEMO CC22-038
TO: Business Officers and Chief Business Officers
Controllers-Bookkeepers
FROM: Judy C. King
Director, Systems Accounting and Special Projects
SUBJECT: Accounting Procedures Manual-Section 1-Update
Accounting Procedures Manual-Section 2-Update
Accounting Procedures Manual-Section 3-Update
DATE: July 20, 2022
As outlined in the “What’s New” heading at the beginning of each section of the
Accounting Procedures Manual (APM), we have made several updates to the APM.
Section 1
• Travel has been updated to revise subsistence reimbursement rates
effective July 1, 2022.
• Information concerning returned checks has been updated for clarity.
Section 2
• Purpose Codes and VOC Codes have been updated for additional codes and
changes in purpose and use.
Section 3
• Updates for legislative changes to North Carolina General Statutes.
Consistent with current practices, links to the System Office website, documents,
and links to websites of other state agencies have been included and updated.
The revised APM is available on our website at
https://www.nccommunitycolleges.edu/finance-operations/budgetaccounting/accounting-procedures-manual.
Please ensure this information is
shared with those on your campus who may also need this information.