Business Process Compliance Program

Passage of N.C.G.S. Chapter 143D (State Governmental Accountability and Internal Control Act) required all state entities to establish comprehensive standards, policies, and procedures to ensure a strong and effective system of internal control. The Office of the State Controller developed the EAGLE program (Enhancing Accountability in Government through Leadership and Education) in response to the passage of this legislation.

The State Controller has allowed the UNC System’s Business Process Compliance Program to meet the goals of EAGLE. While management at each institution is responsible for establishing systems of internal controls, the Office of Compliance and Audit Services at the System Office also helps achieve compliance with the legislation. The office oversees a variety of efforts toward this end, including training, providing written standards and guidance, monitoring key performance indicators, and reviewing comprehensive self-assessments.

Information for campuses. (Log-in required.)

Standards, Standards Templates, and KPI Templates for Each of the Business Process Compliance Areas

  • General Accounting
  • Contracts and Grants
  • Capital Assets
  • Financial Aid
  • Student Accounts

Procedural Guidance

  • Year End Planning and Procedures for Earlier Preparation of the CAFR Package
  • Compensated Absences Obligations
  • Collection of Past Due Receivables and Write-Offs
  • Document Imaging and Management Systems
  • Veterans’ Nonresident Tuition Waiver
  • Refund of Perkins Loan Contributions
  • Independent Contractor vs Employee
  • GASB 73
  • GASB 75

Links to Future Training Events

  • Annual University Controllers Conference
  • UNC System Finance Conference

Report a Concern

If you suspect or have knowledge of fraud, waste, abuse or misuse of University resources; violation of laws, regulations or policy; ineffective operations; or other concerns related to activities that may be detrimental to the UNC System Office, the University, and its constituents, please contact internal audit. There are three anonymous and confidential ways to report concerns:

  1. Contact InternalAudit@northcarolina.edu or the Chief Audit Officer, Joyce Boni via email or phone (919) 843-3623.
  2. File a report online. Report a Concern using this online form. You will receive a confirmation of submission.
  3. Via the NC Office of the State Auditor hotline’s website

Note: Employees who, in good faith, report unethical activity are protected by the North Carolina whistleblower act against any retaliation (View the Whistleblower Act). NCGS 126-84 encourages employees to report evidence of activities that include, but are not limited to, violations of the law; fraud; gross misuse or mismanagement of monies; or abuse of authority. UNC System Office finance policies and procedures provide further guidance on reporting and investigating the misuses of state property, including what employees are required to report and the steps that should be taken.

When sharing concerns or suspected unethical activity with internal audit, please provide as much detail as possible about who, what, when, where, how and how much/how often. You do not have to provide your name or contact information. However, providing this information will allow us to contact you should we have further questions or need additional details. Provided information will be treated as confidential and privileged to the extent permitted by law.