Statewide Policy Directory
| Title | Description | Last Updated |
|---|---|---|
| 900.08 - Internal Control Policy - Documentation Retention Schedule | Destroy paper and electronic documentation in office after 3 fiscal years from the end of the fiscal year for which the documentation was prepared if no litigation, claim, audit, or other official action involving the records has been initiated. If official action has been initiated, destroy in office after completion of action and resolution of issues involved. | |
| 900.09 - Internal Control Policy - Reporting Violations | State employees are encouraged to report verbally or in writing to their supervisor, department head, or the State Controller evidence of activity of a State agency or State employee constituting a violation of Chapter 143D The State Governmental Accountability and Internal Control Act. Article 14 of Chapter 126 of the North Carolina General Statutes provides protection to State employees reporting such activities. The Office of State Controller will forward suspected violations to the affected State agency for investigation. The State agency will investigate the reported violations in a manner consistent with provisions of the State Personnel Manual and will consult with the State Controller on the determination of whether a willful or continued failure by a State employee occurred. Additionally, North Carolina General Statute §114-15.1 requires department heads to report all possible violations of criminal statutes involving misuse of State property to State Bureau of Investigation no later than 10 days after receiving notice of such information or evidence. | |
| 900.10 - Internal Control Policy - Disciplinary Actions | The employing agency may consult with the State Controller in a manner consistent with the provisions of the State Personnel Manual on the significance of any violation(s) and for the determination of the appropriate disciplinary action. | |
| 900.11 - Statewide Internal Control Policy - Audit Resolution and Compliance Monitoring | It is the responsibility of every state agency to address deficiencies or weaknesses identified through an audit on a timely basis. |