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 2025_FINAL |
| NC OSBM Subsistence Rates Memo | Travel Subsistence Rate Revisions FY 2025-26 memo 06-25-2025 |
| NC OSBM Subsistence Rates Memo | Travel Subsistence Rate Revisions FY 2023-24 memo 06-20-2023 |
| IRS Business Mileage Rates for 2025 | IRS IR-2024-312 Business Mileage Rates for 2025 |
| Section 2 - Chart of Accounts | APM_Section_2 September 2025_FINAL |
| Section 3 - General Statute Citation Index | APM_Section_3 September 2025_FINAL |
| Numbered Memo CC25-077 |