Accounting Procedures Manual
The Accounting Procedures Manual provides information and guidance to assist community colleges with policies in financial procedures and in maintaining fiscal control of State funding.
| Sections | Links |
| Section 1 - Fiscal Procedures | APM_Section_1 September 2024.02_FINAL |
| NC OSBM Subsistence Rates Memo | Travel Subsistence Rate Revision FY 2023-24 memo 06-20-2023 |
| IRS Business Mileage Rates for 2025 | IRS IR-2024-312 Business Mileage Rates for 2025 |
| IRS Business Mileage Rates for 2024 | IRS IR-2023-239 business mileage rates for 2024 |
| Section 2 - Chart of Accounts | APM_Section_2 August 2024.01_FINAL |
| Section 3 - General Statute Citation Index | APM_Section_3 August 2024.01_FINAL |
| Numbered Memo CC24-043 | CC24-043_Accounting_Procedures_Manual_Sept_2024 |
