Budget Chapter

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TheChapter 70 program is the major program of state aid to public elementary and secondary schools. In addition to providing state aid to support school operations, it also establishes minimum spending requirements for each school district and minimum requirements for each municipality's share of school costs.

Chapter 70 District Profiles

The on-line Chapter 70 database shows, for each school district, yearly spending and state aid totals in comparison to the foundation budget. Trend data is available for each year going back to FY1993.

Chapter 70 Trends in Aid and Local Contribution

This tool shows trend data for the key factors influencing Chapter 70 required local contributions and state aid calculations going back to FY2007.

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When the Governor submits the Executive Budget to the legislature, bills are also submitted containing all proposed appropriations and reappropriations included in the budget, and any other legislation needed to implement the budget.

Budget and accounting policies and instructions are issued periodically, as needed, by the Department of Finance (DOF) as Budget Letters (BL), to supplement and revise the Budgeting Chapter (6000) and accounting chapters of the State Administrative Manual (SAM). The Department of Finance offers an email subscription for Budget Letters and other budget or accounting related actions and notices. To subscribe, enroll via the Department of Finance Mailing Lists page.

In general, NIH recipients are allowed a certain degree of latitude to rebudget within and between budget categories to meet unanticipated needs and to make other types of post-award changes. Some changes may be made at the recipient's discretion as long as they are within the limits established by NIH. In other cases, NIH prior written approval may be required before a recipient makes certain budget modifications or undertakes particular activities. The recipient-initiated changes that may be made under the recipient's authority and the changes that require NIH approval are outlined below and, with respect to particular types of awards, activities, or recipients, in Subpart IIB. In addition, individual awards may restrict recipients' authorities to make budget and project changes without NIH prior approval Written approval by an authorized HHS official, e.g., a designated IC GMO, evidencing prior consent before a recipient undertakes certain activities or incurs specific costs (see Administrative Requirements-Changes in Project and Budget-Prior Approval Requirements).. If NIH approval is required, it must be requested of, and obtained in writing from, the awarding IC The NIH organizational component responsible for a particular grant program or set of activities. The terms "NIH IC," or "awarding IC" are used throughout this document to designate a point of contact for advice and interpretation of grant requirements and to establish the focal point for requesting necessary prior approvals or changes in the terms and conditions of award. GMO in advance of the change or obligation of funds as specified later in this chapter under Requests for Prior Approval.

Recipients are required to notify NIH of developments that have a significant impact on the award-supported activities as soon as they become known. This includes significant changes to Other Support (e.g. new appointments or affiliations) that occur during the award. Also, notification shall be given in the case of problems, delays, or adverse conditions which materially impair the ability to meet the objectives of the award. This notification shall include a statement of the action taken or contemplated, and any assistance needed to resolve the situation.

North Carolina Constitution empowers the Governor to "prepare and recommend to the General Assembly a comprehensive budget of anticipated revenues and proposed expenditures of the State for the ensuing fiscal period. The Constitution of North Carolina also provides that the budget as enacted by the General Assembly shall be administered by the Governor."

The State Budget Act provides that the Governor is Director of the Budget. As such, the Director has responsibility to prepare and recommend the state budget, and the Director's powers extend to all agencies, institutions, departments, bureaus, boards, and commissions of the State of North Carolina. The Governor may -- and does -- delegate certain powers and authorities of the Governor as Director of the Budget to the Office of State Budget and Management (OSBM) (G.S. 143C-2-1(a)).

OSBM prepares the Budget Manual for the State of North Carolina for use by agencies in the preparation and administration of their budgets. The Manual is a guide to agencies in discharging their duties under the State Budget Act and other applicable laws and regulations. It is the responsibility of department heads and their staffs to acquaint themselves with the Manual.

Any exceptions to the policies stated in the Manual, if not expressly delegated, must be approved by OSBM. These policies may be superseded by OSBM directives or agency policies as long as they conform to the basic principles of the Manual.

North Carolina operates under a biennial (two-year) budget, beginning on July 1 of each odd-numbered year, with annual updates to the second year of the enacted budget. The sessions of the General Assembly in odd-numbered years are known as long sessions. The sessions in even-numbered years are known as short sessions, when the General Assembly meets to adjust the biennial budget enacted during the previous long session.

North Carolina Constitution Article III, Sec.5(3) empowers the Governor to "prepare and recommend to the General Assembly a comprehensive budget of anticipated revenues and proposed expenditures of the State for the ensuing fiscal period." The Constitution of North Carolina also provides "that the budget as enacted by the General Assembly shall be administered by the Governor."

North Carolina General Statute 143C-2-1 provides that the Governor is Director of the Budget. As such, the Director has responsibility to prepare and recommend the state budget, and the Director's powers extend to all agencies, universities, departments, bureaus, boards, and commissions of the State of North Carolina. The Governor may -- and does -- delegate certain powers and authorities of the Governor as Director of the Budget to Office of State Budget Management (OSBM) (G.S. 143C-2-1(a)).

The University of North Carolina Board of Governors is required to submit to the Governor a unified budget request for all universities (G.S. 143C-3-3(b)). This request includes requests for repairs and renovations funds, capital funds, and information technology. The unified request shall be divided by budget code and may be submitted separately from the remainder of the request, at the direction of the Board of Governors.

Non-state entities requesting state funds are required to submit budget requests to the Director or a designated agency, pursuant to G.S. 143C-3-4. If an agency is designated to receive such requests, the agency must evaluate the request and forward its evaluation to the Director in accordance with procedures established by the Director.

The base budget is the part of the State budget necessary to continue current service levels, including adjustments for mandated rate increases such as Social Security, program annualization, operation of new facilities, salary annualization, and automatic rate increases for existing facility leases. The base budget should also reflect the removal of nonrecurring items from the previous fiscal biennium and the correct level of receipt-supported activities. Agencies submit base budget changes to OSBM through the Integrated Budget Information System (IBIS). See Section 2.8 for more on IBIS.

The base budget is prepared jointly by OSBM budget execution analysts and appropriate agency personnel. The base budget development process begins with agencies reviewing the Worksheet I report in IBIS. The Worksheet I report includes prior year actual expenditures, current year certified and authorized budgets, and recommended base budget adjustments for the biennium under request. The budget is constructed in line-item detail using the NCFS Chart of Accounts. Agencies adjust the Worksheet I report through budget revisions and Worksheet I forms in IBIS. OSBM budget execution analysts review and approve any necessary and authorized changes to the Worksheet I report. The final approved Worksheet I report becomes the base budget for the following biennium.

The change budget includes establishing new and/or pilot programs, expanding existing programs, reducing or eliminating existing programs, and changes to salaries and/or benefits for teachers and state employees. Throughout the change budget phase of budget development, agencies may make recommendations and/or the Governor may explore options to realign funding, identify efficiencies, and/or eliminate funding for certain programs, resulting in budget decreases or reductions.

Agencies submit change budget requests to OSBM on the Worksheet II form, which is available in IBIS. Within the Worksheet II form, agencies should develop a business case for their requests using data and evidence where possible, which OSBM analysts will use to evaluate these requests.

In addition to providing information in change budget requests, pursuant to G.S. 143C-3-3(e), agencies other than the General Assembly and the Administrative Office of the Courts requesting significant state resources for the purpose of acquiring or maintaining information technology must provide the following:

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