NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
H. Martin Lancaster, President
May 14, 2007
IMPORTANT
MEMORANDUM
TO: Chief Business Officers
Controllers/Bookkeepers
FROM: Annette H. Dishner, Manager, State-Aid
SUBJECT: State Close-Out Procedures (FY Ending June 30, 2007)
The 2006-07 fiscal year ends Friday, June 29, 2007. It is vital that you follow the revised
procedures outlined below in closing out your financial records.
1. May Reports and Electronic Transfer
The May reports (DCC2-112, etc.) must be mailed to us as soon as possible, and must
reach us no later than Tuesday, June 5. To expedite report verification, use
“Attachment A” to check report totals for the month ending May 31, 2007. We will
not certify general expense cash until we receive all May reports. Please be sure to
download your month-end electronic files promptly (FTP).
CC07-114
E-Mail
MAILING ADDRESS: 5013 MAIL SERVICE CENTER ~ RALEIGH, NC 27699-5013
Street Address: 200 West Jones ~ Raleigh, NC 27603-1379 ~ 919-807-7100 ~ Fax 919-807-7164
AN EQUAL OPPORTUNITY EMPLOYER
W:dishner/closeout info/annual close letter
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2. Request to Revise June’s Cash Certification (General Expense, Payroll, Refund of
Receipts, Refund of Expenditures and Supplemental)
Revising June’s Cash Requests: In numbered memo CC07-041 dated February 14, 2007,
colleges were notified that the System Office would not certify supplemental cash in June.
This information was also discussed at each of the three 2007 regional ACCBO spring
meetings. To meet the needs of each college, the following concessions have been made:
a. Since we are not going to process supplemental cash certifications during the
month of June, and we realize that cash projections are made up to three months
in advance of certifications being processed, we are giving each college the
opportunity to make one revision to June’s cash projection sent to us March 1.
All colleges will be required to complete and return Attachment H. (Note:
Attachment H must be returned by all colleges. If there are no revisions, submit
Attachment H with the same amounts that are on your original request sent March
1.) We will use Attachment H to certify cash in June. As a reminder, cash can
only be certified if budget is available.
b. General Expense will be certified as reflected on Attachment H less May’s
positive cash balance.
c. Payroll will be certified in full as reflected on Attachment H.
d. Refund of Expenditures: For June refund of expenditures to be certified, they
must be reflected on a certificate of deposit and received no later than 9 a.m.
Wednesday, June 20.
e. Refund of Receipts: Cash certification to cover student refunds will be processed
as usual. A college may submit their June 112 report with a negative cash balance
no greater than the amount of student refunds reflected on June’s Report of
Receipts and Deposit Report (which must agree with student refund checks
reflected on your Colleague XXGE or IIPS general expense voucher register).
f. Supplemental: Supplemental cash certifications will not be processed in June.
Anticipated cash needs must be included in your revised June 1 request as
outlined above.
3. June Expenditures
You should attempt to pay for all goods and services delivered during 2006-07 from
this year's budget. However, the necessity to close your records, or the shortage of
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cash, may result in some checks not being written by June 30. UNDER NO
CIRCUMSTANCES CAN YOU PAY IN ADVANCE FOR GOODS OR
SERVICES WHICH HAVE NOT BEEN RECEIVED. Payments based on memo
invoices are not allowed. You should request billing with shipment for items
delivered late in June. PLEASE BE AWARE OF BOTH YOUR BUDGET
BALANCE AND CASH BALANCE AT ALL TIMES! Do not presume that your
certification is for the amount you requested unless you have notification in hand.
Travel-related expenses incurred through June 20 must be reimbursed before June 30.
Travel between June 20 and June 30 should be reimbursed before June 30 if possible.
If circumstances prevent reimbursement, the expense must be accrued. Checks should
NOT be written after June 30 and back dated.
4. Budget Transfers
The deadline for budget transfers of state funds is Friday, June 15; the "Requests for
Budget Adjustments" (104s) must be received by that date. Please project your
expenditures for the remainder of June and make the necessary transfers so that there will
be no over-expended purpose code totals on your final 112 report. In particular, all budget
transfers between current operating and capital outlay must be received by
June 15 since the Office of State Budget and Management requires further processing.
REMINDER: Colleges may not transfer more than 2 percent from curriculum and
continuing education formula salary and fringe without prior State Board approval.
Colleges must closely monitor transfers between instructional salary and other costs
to ensure they do not exceed the 2 percent transfer restriction.
5. Deadline for June Reports and Electronic Transfer
Our office requests that someone familiar with the financial reports be available during
the close-out period. If your office will be closed during the week of July 4, please
furnish us with the phone number of someone who can answer any questions that may
arise as well as resubmit your electronic files.
Your June Cash Basis DCC 2-112 report and electronic files must be received by us no
later than Thursday, July 5. This deadline is necessary in order for us to comply with
the close-out schedule of the Office of State Budget and Management. Be sure to
download your files promptly. FOR THE MONTH OF JUNE ONLY, SEND THE
ENTIRE SIGNED 112 REPORT TORN APART. In addition to the entire 112 report,
the following must also be included with your June report packet:
• XXGE (General Expense Check Register torn apart, in page order, stapled and
signed)
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• XPSR (Payroll Check Register torn apart, in page order, stapled and signed)
• IIPS Student Refund Check Register (torn apart, in page order and stapled)
• Schedule A report
• Journal Entries affecting the 112 report and/or cash disbursing
• Voided State Checks
• Attachment A (verification worksheet)
• Attachment C (Reconciliation of Cash Balances) NOTE: THIS ATTACHMENT
IS REQUIRED IF YOUR COLLEGE IS NOT LIVE WITH REGISTRATION
AND CASH RECEIPTING IN COLLEAGUE. COLLEGES REQUIRED TO
SUBMIT ATTACHMENT C, MUST MAKE SURE IT IS SIGNED AS THE
FORM INDICATES.
• IIPS generated report of receipts and deposits page.
REMINDER: Colleges who went live with registration and receipting in
Colleague during fiscal year 2006-07 and also have activity in IIPS, will also
include a Report of Receipts and Deposits page combining IIPS data and
Colleague data. Please make sure your current month data and year-to-date data
agree, reallocation totals are correct and no WARNING GL CASH BALANCE
DIFFERENCES are reflected. Write COMBINED REPORT in the upper right
hand corner of your report of receipts and deposits page.
DO NOT overnight your month-end packet on a Friday or other day in which the office
will be closed, including Wednesday, July 4. No one will be at the System Office to sign
for your package; therefore, delaying delivery. See the July activity check list sheet for
the mailing addresses.
6. Receipts Deposited to State Treasurer
All receipts through June 30 must be deposited promptly and the “Certificate of Deposit”
transmitted to the System Office as soon as possible. All deposits through June 30 must
receive prompt and uniform handling between the “Certificate of Deposit” and the
DCC 2-112 report.
7. Certification Balances
All colleges must return unexpended cash certification after writing final checks for the year.
Once you have a balanced DCC 2-112 Cash Basis report, write a state check for the
unexpended cash certification. This check must be reflected as the last check on the
General Expense check register with the item description: "Refund of Certification to the
State Board of Community Colleges." THE REFUND CHECK WILL BE CHARGED TO
THE REVENUE ACCOUNT FOR "STATE CERTIFICATIONS" and vouchered as usual
after a Cash Basis DCC 2-112 has been generated for submitting to the System Office. If
balances remain in both the current (11-000-00-111100-00000) and capital outlay
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(17-000-00-111100-00000) accounts, both accounts must be brought to zero. In addition,
make sure account codes (11-000-17-111199-00000) and (17-000-11-111199-00000)
have a zero balance as well. You should also run GLTB with VOE equal 11 or 17 and
object 111199 to ensure there are no other fund sources that owe state funds money or vice
versa. The check must be written for the exact amount of unexpended certification as
shown on line six of the “Reconciliation of Cash Balance”, (Attachment C for colleges not
fully converted to Colleague), and enclosed with your June report packet to reach us no
later than Thursday, July 5, 2007.
NOTE: Make sure your Cash Basis DCC 2-112 report (Attachment C for colleges not
fully converted to Colleague) is finalized before posting your refund of
certification check. Line 6 of The Reconciliation of Cash Balance report must
reflect a cash balance equal to the refund of certification check. We will use
this as a crosscheck when reconciling the ending cash balance to your refund of
certification check.
As a reminder, DOUBLE-CHECK YOUR CASH BALANCE BEFORE WRITING
THIS CHECK. If prior to writing the refund check you realize that you are going to
have significant, unexpended cash certification in either current operating or capital
outlay, we would appreciate your contacting us by telephone to that effect (Tangi Crotts;
919-807-7081).
8. Refunds of Receipts and Expenditures
If you anticipate reimbursing state funds from other sources to avoid being over expended,
do not wait until you close out the month to compute and deposit the refund. For June
Refund of Expenditures to be certified, they must be reflected on a certificate of deposit,
and received no later than 9 a.m. Wednesday, June 20.
Refund of Receipts: Cash certification to cover student refunds will be processed as
usual. A college may submit their June 112 report with a negative cash balance no
greater than the amount of student refunds reflected on June’s Report of Receipts and
Deposit Report (which must agree with student refund checks reflected on your
Colleague XXGE or IIPS general expense voucher register).
9. First Quarter 2007-08 Certification Request
The first quarter certification request for 2007-08 is due Friday, June 1. Colleges have
been notified via email requesting their first quarter certification. As a reminder, requests
will only be accepted by email on the spreadsheet provided in the earlier email.
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The completed spreadsheet must be emailed to Tangi Crotts by June 1.
(Crottst@nccommunitycolleges.edu)
10. Budget Allotments for 2007-08
Your budget allotments (Form 108) for 2007-08 will be mailed to you as early in the new
year as possible. Please post your budget to your state codes as soon as you receive it and
in the exact amounts shown on the form. Complete instructions concerning your DCC 2-4
and DCC 2-1 forms will be included with your budget allotment as soon as we have the
relevant information from the Legislature.
11. Deposit Numbers
Certification of Deposits dated June 30, 2007 must be received no later than Thursday,
July 5.
Remember on July 1, 2007, all colleges will start a new numerical series beginning with
"1" for “Certificate of Deposits,” Form DCC 10-4. This is an automatic process. Before
transmitting your first certificate of deposit for 2007-08, make sure the first deposit is
number 1. Do NOT reset other number sequences such as requisitions, purchase orders,
vouchers, or checks.
12. Unexpended Balances of Categorical Funds
Categorical funds which have not been reported as expended by June 30 must be reverted.
In other words, you must have an unexpended budget balance on the DCC 2-112 no less
than the sum of your unexpended categorical funds. The various categories include:
Vocational Education-Basic Grant, New Industry, Customized Industrial Training, Tech
Prep, BioNetwork, HB 275, CAREER Start, Enrollment Reserve, Multi-Campus and Off-
Campus, and Minimum Faculty Salary allotments.
IMPORTANT: Since Multi-Campus and Off-Campus Center expenditures are not
captured with a specific vocational code, please complete and return “Attachments D” by
July 5. (NOTE: “Attachment D” consists of D-1 and D-2.) As a reminder, legislation
states a detail expenditure report by fund source and object expenditure is required to be
submitted to the System Office by September 1 reporting all funds expended at each
location for the administration of the specific location and shall not be transferred;
therefore, expenditures reported in summary total on “Attachments D” must equal the
detail expenditures reported separately on September 1. (Colleges will be notified with a
separate email requesting the September 1 report.) If after entering your year-to-date
multi-campus and/or off-campus center expenditures in column E and a positive balance is
in column F, column F positive balance must be reverted as part of your June 2-112
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report. Colleges were notified June 24, 2004 of the detailed expenditure reporting
requirements (e-mail from Kim Van Metre). If your college did not receive multi-campus
or off-campus center funds, no action is required.
Minimum Faculty Salary allocations were appropriated to move faculty to the respective
national averages. These funds shall not be transferred or used for any other budget purpose
by the community colleges. Budget balances must be reverted June 30 as part of your DCC
2-112 unexpended balance. Since these funds are not captured separately on the Schedule A,
please complete “Attachment E”, and return it via email to Dorrine Fokes no later than
Thursday, July 5 reporting minimum faculty salary expenditures for 2006-07. If after
entering your year-to-date minimum faculty salary expenditures in column C and a positive
balance is in column D, column D positive balance must be reverted as part of your June
DCC 2-112 report. If your college did not receive minimum faculty salary funds, no action is
required.
Performance Funding allocations were appropriated to provide (1) one-time faculty and
staff bonuses - vocational code 50; (2) initial program start-up costs including faculty
salaries for the first year of a program - vocational code 51; and/or (3) purchase equipment –
vocational code 52. Prior to sending your June data, please make sure the correct vocational
code has been used to record performance funding expenditures. If your college did not
receive performance funding, no action is required.
Literacy Education allotments identified as federal funds must be spent for Literacy
Education. If the year-to-date expenses, as shown in purpose 321, 322, 323 and 324 of the
DCC2-112 Report, are less than the amount of federal funds, the difference must be
reverted. Your federal portion may be found on page 207 of the 2006-07 Formula
Applications By College State Aid Budget manual.
13. Special Projects - Processed by Gina Sampson, Linda Wilson & Dorrine Fokes
Request for reimbursement for all projects handled on a reimbursement basis must reach
us no later than Friday, June 15, 2007. All budget revisions for these projects must be
submitted and approved prior to your final reimbursement request. As a general rule,
special projects will not have unexpended budget balances reallotted in fiscal year 2007-08.
Any expenses not filed for reimbursement and any reimbursements not received by June 30
should be accrued.
14. Construction - Processed by Dorrine Fokes
Requests for reimbursement for all capital construction projects, must reach us no later
than 11:00 a.m. on Wednesday, June 6, 2007. Faxes will NOT be allowed. Although
the balance in capital construction projects does not revert on June 30, requests for
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reimbursement will not be processed between June 11 and July 16. Our office is
required by the Office of State Budget and Management to close capital construction
budgets earlier than other budgets. If you have a dire emergency, please let us know and
we will try to help.
As a reminder, for construction reimbursements to be processed, funds must be available on
the cash flow spread sheet. Before sending your final 2006-07 construction request for
reimbursement, make sure funds are available on the cash flow spread sheet. If you have
questions, please contact Dee Burns (919/807-7088) or Dorrine Fokes (919/807-7080).
15. Literacy Education
Due to the need for prompt information on Literacy Education expenditures at the end of
this year, I am requesting that all colleges send us expenditure totals (cash basis) for
purposes 321, 322, 323 and 324. This information must be submitted on “Attachment
F” no later than Friday, July 6, 2007. Since “Attachment F” will capture the literacy
expenditure information needed, do not send department/cost-center/unit reports for
literacy expenditures.
16. New Industry Training (purpose 361), New Industry Training HB 275
(purpose 362), and Customized Industry Training (purpose 368)
Send a copy of your New Industry Departmental Budget Report(s) (XDBR) and your
Customized Industry Training Budget Report(s) (XDBR) by project. If you did not assign
a separate department/cost center/unit for each project, you must provide a statement
identifying the project and an itemized list of year-to-date expenditures by purpose for each
project. This report(s) must be included with your June 112 report packet and must include
the amount of administrative allowance expended by project on each departmental/cost-
center/unit report submitted. This information must be submitted no later than
Thursday, July 5, 2007. NOTE: Administrative allowance expenditures cannot exceed
5 percent of the total amount expended by project.
17. Year-End Adjustments
Remember after your state reports have been completed, you will have to journalize a
number of adjustments to bring all funds to the modified accrual basis. These accruals
should include all accumulated vacation leave and other unrecorded liabilities and assets.
If you have any doubt about what adjustments are required, we suggest that you contact
your local auditor. Please do not record accruals until we have had sufficient time to
process your June cash basis data. This is usually done within two weeks of your
mailing.
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As a reminder, DCC2-112 purpose codes should not be over spent; therefore, purpose
code totals should not reflect credit balances. In other words, the overall purpose code
must reflect a positive balance. If a transfer is needed between salary and other costs or
vice versa, a transfer form 104 must be received no later than Friday, June 15.
18. Employees Paid Over a 12-Month Period
Employees who work less than a full year, but who have their pay spread over 12 months,
may have their “off months” included in the regular payrolls for July and August as
appropriate. The only extraordinary requirement is to accrue this expense for financial
statement purposes.
19. June Non-State Payroll Certifications
We will be unable to make a payroll certification for non-state employees until we receive
your refund. Refunds are due into this office via “Certificate of Deposit” – electronic
transmission - no later than 9:00 a.m. on Friday, June 22. The earlier you get your
refund from non-state funds to us, the earlier we will be able to certify this portion.
Otherwise, we will notify everyone of the payroll certification as soon as possible.
20. Vocational Education Expenditures (VOED – CFDA 84.048A) and TECH PREP
(CFDA 84.243A) for June
To assist the System Office in requesting federal funds, please submit to our office your
anticipated VOED and Tech Prep expenditures for June. This information should include
anticipated current general expense, capital and payroll expenditures. Your anticipated
expenditure information should be listed on “Attachments G1” and “G2” and must reach
us no later than Wednesday, June 6, 2007.
21. Equipment and Book Carryover (purpose 920 and 930)
Due to the uncertainty of approval to carry forward these funds, colleges will be notified
at a later date whether or not approval has been received from OSBM. Aside from
colleges ensuring expenditures are accurately recorded, no further action will be
necessary.
If you have transferred and spent categorical funds for equipment during the year, be sure
that the expenditure was correctly coded with the appropriate object and/or vocational
code. If there was no specific categorical equipment object available, but a categorical
vocational code was used as the identifier, please furnish us with the entire expenditure
code used, total amount paid, and the equipment expenditure category (e.g., Small
Business Center equipment, Disadvantaged Nursing equipment, CAREER Start
equipment, etc.). Failure to do this will adversely affect your carryover equipment
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balance. As a reminder, categorical current budget must be transferred to categorical
capital budget to cover capital categorical expenditures.
22. HB 275 Equipment & Technology Carryover (purpose 922)
Unexpended HB 275 equipment will automatically carry over and be reallocated based on
June’s 112 expenditures in purpose 922 and 450. If 922 budget was transferred to purpose
450, expenditures must be charged to objects 544100 and/or 544110. As a reminder,
budget transferred into 450 from 922 must be fully expended. If budget remains in
purpose 450, it will not be included with your 922 carryover amount. Therefore, it is the
college’s responsibility to carefully monitor budgets and submit the necessary transfer
forms.
23. Retirement Matching Rate
You will be notified of the matching retirement rate for fiscal year 2007-08 at a later date.
If you have any questions concerning the above items, please let us know so problems can be
avoided.
/ahd
Attachments
pc: Kennon D. Briggs
Alice L. Smith
Presidents
JUNE, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
YEAR END CLOSING
REQUIRED ACTIVITY CHECK LIST
CLOSE-OUT LETTER
ITEM DUE DATE
ITEM ITEM DESCRIPTION
9 First Quarter 2007-08 Certification Request June 1
2 Request to Revise June’s Certification Request June 1
Attachment H
2 Cash Certification for June’s Refund of Expenditures June 20 (9 a.m.)
1 May Reports and Electronic Transfer June 5
Attachments A, B, & C
14 Construction June 6 (11 a.m.)
Final reimbursement request for 2006/07
construction activity
20 Vocational Education (VOED) & Tech Prep June 6
Expenditures for June, 2007
Attachment G1 & G2
13 Special Projects June 15
Final Reimbursement request for 2006/07
4 Budget Transfers (form 104) June 15
19 June Non-State Payroll Certification June 22 (9 a.m.)
2:48 PM
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JULY, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
YEAR END CLOSING
REQUIRED ACTIVITY CHECK LIST
CLOSE-OUT LETTER
ITEM DUE DATE
ITEM ITEM DESCRIPTION
23 State Retirement Rate Adjustment July 1
Prior to calculating and posting July payroll
11 Deposit Numbers July 5
Certificate of Deposit
5 Deadline for June reports and Electronic Transmission (FTP Process) July 5
COURIER MAILING ADDRESS:
NCCCS
ATTENTION: ANNETTE H. DISHNER
5013 MAIL SERVICE CENTER
RALEIGH, NC 27699-5013
OVERNIGHT MAILING ADDRESS:
NCCCS
ATTENTION: ANNETTE DISHNER
200 WEST JONES STREET
RALEIGH, NC 27603
REMINDER: Do not overnight packages on Fridays or on a day prior to a holiday.
The building will not be open to accept packages.
7 Certification Balances July 5
Refund of Certification
12 Multi Campus & Off Campus Center Expenditure Report July 5
Attachments D-1 & D-2
12 Faculty Minimum Salary Expenditure Report July 5
Attachment E
16 New Industry Department/Cost Center/Unit Reports July 5
15 Literacy Education - Attachment F (cash basis) July 6
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ATTACHMENT A
revised 05/03
NCCCS
REQUIRED MONTHLY EXPENDITURE RECONCILIATION
(TO BE
INCLUDED WITH MONTHEND PACKET)
COLLEGE NAME:
FOR THE MONTH OF:
I. GENERAL EXPENSE VOUCHER REGISTERS:
XXGE REGISTER (Pilot & Phase 2A colleges - the xxge will include student refunds processed thru colleague) $0.00
(includes all general expense current month voids and remittance/closeout checks generated from colleague.)
II. REFUNDS:
Student Refunds - IIPS/Legacy Voucher Register Total 0.00
Reallocations (For colleges that have cutover to AR/CR in Colleague only) 0.00
III. PAYROLL VOUCHER REGISTERS:
Payroll Voucher Register Total-CHECKS & DIRECT DEPOSIT ADVICES 0.00
IV. LESS DIRECT DEPOSIT:
Direct Deposit Total (if Direct Deposit check is created from State disbursing account) 0.00 enter a negative
VI. TOTAL (VOUCHER REGISTERS LESS DIRECT DEPOSIT) $0.00
VII. COMBINED TOTAL OF LINES 3, 4, 5 & 6 FROM ATTACHMENT C $0.00
Calculated field populated from attachment C (On the iips system it was lines 3, 4 & 5)
VIII. DIFFERENCES - EXPLANATION REQUIRED (no unreconciled differences) $0.00
a.
b.
c.
d.
IX RECONCILED TOTAL - This number must be zero $0.00
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ATTACHMENT B
revised 05/03
REPORT OF RECEIPTS AND DEPOSITS
College Name:
FOR THE MONTH OF:
State Budget Receipts Deposited Refunds Made
Estimated This This This This Unrealized
Receipts Month Year Month Year Estimate
ITEMS OF RECEIPTS
42XXXX Curriculum Tuition
420000 In State 0.00 0.00 0.00 0.00 0.00 0.00
420100 Out Of State 0.00 0.00 0.00 0.00 0.00 0.00
Reallocations 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal for 42XXXX 0.00 0.00 0.00 0.00 0.00 0.00
43XXXX Non-Currciulum Fees
431000 Occupational 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal for 43XXXX 0.00 0.00 0.00 0.00 0.00 0.00
Subtotal for Revenues 0.00 0.00 0.00 0.00 0.00 0.00
Refund Of Expenditures 0.00 0.00 0.00
Refund Of Payroll 0.00 0.00 0.00
GRAND TOTAL 0.00 0.00 0.00 0.00 0.00 0.00
Deposit Numbers For The Month Of Are Through
(numbers must agree with the numbers transmitted to the system office for the same reporting period)
NOTE: Colleges live with registration and cash receipting in Colleague during fiscal year 2005-06,
must verify current month and year-to-date totals for accuracy, reallocation totals are reflected
in both the receipt columns and refund columns, and have no WARNING GL CASH BALANCE DIFFERENCES.
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ATTACHMENT B
revised 05/03
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ATTACHMENT C
revised 05/03
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
COLLEGE NAME:
FOR THE MONTH OF:
RECONCILIATION OF CASH BALANCE
1 Balance in Disbursing Account-Beginning of month 0.00
2 ADD: Certifications During the Month 0.00
3 TOTAL -
(lines 1 & 2)
Deduct Checks Drawn this Month:
4 Net Expenditures this month per Column 2 (DCC2-112) 0.00
5 Refund of Expenditures 0.00
6 Refund of Payrolls 0.00
7 Total Refund of Receipts and Reallocations (see note below) 0.00
Refund of Receipts (all colleges that have current month student refunds) 0.00
Reallocations (Colleague colleges live with AR/CR) 0.00
8 Balance in Disbursing Account-End of Month 0.00 NOTE: For the month
(total above less lines 4, 5, 6, & 7) of June, 2006, line 8
should equal the
amount of your refund
of certification check.
11-000-00-111100-00000
(must equal balance in disbursing 0.00
account-end of month on line 8)
We hereby certify that to the best of our knowledge and belief this statement of balances, expenditures
and receipts for state funds is correct and that the expenditures made are in accordance with state
standards and that the request for funds is in accordance with state standards and that the expenditure
amount includes only items due and payable from the first to the last day of the month:
Chairman of the Board President Date
NOTE: For fiscal year 2005-06 Colleges live with registration and cash receipting in Colleague may report
reallocations. All other colleges will report student refunds in total as usual.
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ATTACHMENT C
revised 05/03
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
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ATTACHMENT D-1
DEADLINE: JULY 5, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
MULTI CAMPUS FUNDING CLOSEOUT EXPENDITURES
FY: 2006-07
A B C D E F
1 FUNDING EXPENDITURES UNEXPENDED
2 PER PER BALANCE
3 COMMUNITY COLLEGES CAMPUS TITLE CAMPUS REVERSIONS CAMPUS PER CAMPUS
4 Caldwell CC Watauga Cty. Campus $ 525,000 $ 525,000
5 Cape Fear CC North Campus 575,000 575,000
6 Central Carolina CC Chatham Cty. Campus 380,575 380,575
7 Harnett Cty. Campus 525,000 525,000
8 Central Piedmont CC North Campus 525,000 525,000
9 Northeast Campus 525,000 525,000
10 South Campus 575,000 575,000
11 Southwest Campus 525,000 525,000
12 West Campus 430,928 430,928
13 College of The Albemarle Dare Cty. Campus 313,828 313,828
14 Craven CC Havelock/Cherry Point Campus. 395,798 395,798
15 Davidson CC Davie Campus 467,229 467,229
16 Edgecombe CC Rocky Mount Campus 525,000 525,000
17 Fayetteville Tech. CC Spring Lake Campus 525,000 525,000
18 Gaston College Lincoln Cty. Campus 525,000 525,000
19 Guilford TCC Greensboro Campus 575,000 575,000
20 High Point Campus 475,000 475,000
21 Piedmont CC Caswell Campus 428,586 428,586
22 Rowan-Cabarrus CC Cabarrus Cty. Campus 575,000 575,000
23 South Piedmont CC (East Campus) Union 525,000 525,000
24 Vance-Granville CC Franklin Cty. Campus 475,000 88,241 386,759
25 Granville Cty. Campus 418,047 418,047
26 Wake TCC AHEC 525,000 525,000
27 TOTAL $ 11,334,991 $ 88,241 - $ 11,246,750
28 Expenditures reported on this report
29 cannot exceed the funding per
30 multi campus.
31 RETURN TO DORRINE FOKES VIA EMAIL
32 fokesd@nccommunitycolleges.edu
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38 IF YOUR COLLEGE IS NOT LISTED, NO ACTION IS REQUIRED.
w:users/dishnera/CLOSEOUT/multicampus/allot0607.xls 2:51 PM5/14/2007
ATTACHMENT D-2
DEADLINE: JULY 5, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
OFF CAMPUS CENTER EXPENDITURES
TO CENTERS WITH > 50 FTE
FY: 2006-07
A B C D E F
1 FUNDING EXPENDITURES UNEXPENDED
2 PER PER BALANCE
3 COMMUNITY COLLEGES OFF CAMPUS CENTER TITLE CENTER REVERSIONS CENTER PER CENTER
4 Alamance CC Graham Burlington Ctr. $ 44,458 $ 44,458
5 Asheville-Buncombe TCC Enka Ctr. 19,181 19,181
6 Madison Cty. Ctr. 17,843 17,843
7 Bladen CC Kelly/East Arcadia Ctr. 10,304 10,304
8 Blue Ridge CC Transylvania Cty. Ctr. 33,113 33,113
9 Brunswick CC Leland Ctr. 10,066 10,066
10 Cape Fear CC Burgaw Ctr. (Pender Cty.) 11,345 11,345
11 Hampstead Ctr. (Pender Cty.) 12,192 12,192
12 Catawba Valley CC Alexander Cty. Ctr. 9,115 9,115
13 Central Carolina CC Siler City. Ctr. (Chatham Cty.) 16,103 16,103
14 Central Piedmont CC West Center (Allegany St.) 8,029 8,029
15 College of The Albemarle Chowan Cty. Ctr. 18,140 18,140
16 Durham TCC Northern Durham Ctr. 33,157 33,157
17 Forsyth TCC Carver Road Ctr. 45,201 45,201
18 Kernersville Ctr. 34,198 34,198
19 West Ctr. 74,047 74,047
20 Guilford TCC Aviation Ctr. 24,682 24,682
21 Haywood CC Continuing Ed. Ctr. 17,545 17,545
22 High Tech. Ctr. 19,433 19,433
23 Lenoir CC Greene Cty. Ctr. 26,764 26,764
24 Jones Cty. Ctr. 9,367 9,367
25 Martin CC Bertie Cty. Ctr. 14,527 14,527
26 Mayland CC Avery Cty. Ctr. 9,070 9,070
27 Yancey Cty. Ctr. 12,044 12,044
28 McDowell CC Marion Ctr. 9,367 9,367
29 Mitchell CC Mooresville Ctr. 31,819 31,819
30 Pitt CC Greenville Site Ctr. 24,682 24,682
31 Randolph CC Archdale Ctr. 12,386 12,386
32 Emergency Services Train Ctr. 11,479 11,479
33 Richmond CC Continuing Education Ctr. 14,869 14,869
34 James Nursing Bldg. Ctr. 12,787 12,787
35 Robeson CC Lumberton Extension Ctr. 19,924 19,924
36 Pembroke Extension Ctr. 15,508 15,508
37 Rowan-Cabarrus CC Cloverleaf Plaza Ctr. 46,837 46,837
38 Hwy 29 Bus. & Tech. Ctr. 29,738 29,738
39 Sandhills CC Hoke Cty. Ctr. 18,289 18,289
40 South Piedmont CC Wadesboro Cont. Ed. Ctr. 10,408 10,408
41 Southwestern CC Macon Cty. 18,140 18,140
42 Stanly CC Western Stanly Ctr. 43,119 43,119
43 Surry CC Workforce Dev. Ctr. 8,683 8,683
44 Yadkin Cty. Ctr. 14,467 14,467
45 Tri-County CC Graham Cty. Ctr. 24,980 24,980
46 Vance-Granville CC Warren Cty. Ctr. 17,545 17,545
47 Wake TCC Adult Education Ctr. 37,915 37,915
48 Wilkes CC Alleghany Cty. Ctr. 11,300 11,300
49 Ashe Cty. Ctr. 35,834 35,834
50 TOTAL $ 1,000,000 - - 1,000,000.00
51
52 Expenditures reported on this report cannot
53 RETURN VIA EMAIL TO DORRINE FOKES exceed the funding per center.
54 fokesd@nccommunitycolleges.edu
55
56 IF YOUR COLLEGE IS NOT LISTED, NO ACTION IS REQUIRED.
w:users/dishnera/CLOSEOUT/centers >50.xls 2:51 PM5/14/2007
ATTACHMENT D-2
DEADLINE: JULY 5, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
OFF CAMPUS CENTER EXPENDITURES
TO CENTERS WITH > 50 FTE
FY: 2006-07
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w:users/dishnera/CLOSEOUT/centers >50.xls 2:51 PM5/14/2007
ATTACHMENT E
DEADLINE: JULY 5, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
FACULTY MINIMUM SALARY ALLOCATION
FY: 2006-07
A B C D
1 TOTAL TOTAL EXPENDITURES UNEXPENDED
2 COMMUNITY COLLEGES ALLOTMENT FY: 2006-07 BALANCE
3 Alamance CC $ 26,244 $ 26,244
4 Asheville-Buncombe TCC 1,404 1,404
5 Beaufort County CC 25,731 25,731
6 Bladen CC 32,886 32,886
7 Blue Ridge CC 12,834 12,834
8 Brunswick CC 2,106 2,106
9 Caldwell CC & TI 38,277 38,277
10 Cape Fear CC 6,678 6,678
11 Carteret CC 11,088 11,088
12 Catawba Valley CC 24,795 24,795
13 Central Carolina CC 34,416 34,416
14 Central Piedmont CC 4,419 4,419
15 Cleveland CC 5,976 5,976
16 Coastal Carolina CC 46,755 46,755
17 College of The Albemarle 33,165 33,165
18 Craven CC 5,373 5,373
19 Davidson County CC 4,806 4,806
20 Durham TCC 5,040 5,040
21 Edgecombe CC 1,251 1,251
22 Fayetteville TCC 16,848 16,848
23 Forsyth TCC 7,191 7,191
24 Gaston College - -
25 Guilford TCC 79,686 79,686
26 Halifax CC - -
27 Haywood CC - -
28 Isothermal CC 9,594 9,594
29 James Sprunt CC 86,706 86,706
30 Johnston CC 61,092 61,092
31 Lenoir CC 8,343 8,343
32 Martin CC 10,107 10,107
33 Mayland CC 9,000 9,000
34 McDowell TCC 73,710 73,710
35 Mitchell CC 1,917 1,917
36 Montgomery CC - -
37 Nash CC 39,438 39,438
38 Pamlico CC 9,369 9,369
39 Piedmont CC 2,169 2,169
40 Pitt CC 37,917 37,917
41 Randolph CC 21,708 21,708
42 Richmond CC 1,116 1,116
43 Roanoke-Chowan CC 14,580 14,580
44 Robeson CC 8,685 8,685
45 Rockingham CC 2,493 2,493
46 Rowan-Cabarrus CC - -
47 Sampson CC - -
48 Sandhills CC 26,748 26,748
49 South Piedmont CC 4,878 4,878
50 Southeastern CC 27,000 27,000
51 Southwestern CC - -
52 Stanly CC 8,397 8,397
53 Surry CC 24,057 24,057
54 Tri-County CC 25,569 25,569
55 Vance-Granville CC 3,879 3,879
56 Wake TCC 204,741 204,741
57 Wayne CC 14,553 14,553
58 Western Piedmont CC 8,937 8,937
59 Wilkes CC 5,364 5,364
60 Wilson TCC 12,132 12,132
61 TOTAL $ 1,191,168 $ - $ 1,191,168
62
63 If your college is not listed, no action required. Expenditures reported on this report cannot
64 exceed total allotment.
65 RETURN TO DORRINE FOKES VIA EMAIL.
w:users/dishnera/yr0607/MIN salaries0607/sheet1.xls
ATTACHMENT E
DEADLINE: JULY 5, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
FACULTY MINIMUM SALARY ALLOCATION
FY: 2006-07
A B C D
66 fokesd@nccommunitycolleges.edu
w:users/dishnera/yr0607/MIN salaries0607/sheet1.xls
ATTACHMENT F
DEADLINE: JULY 6, 2007
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
ACTUAL LITERACY EXPENDITURES (CASH BASIS)
JULY 1, 2006 - JUNE 30, 2007
COLLEGE NAME:
ACTUAL EXPENDITURES
JULY 1, 2006 - JUNE 30, 2007
PURPOSE CODES: 321, 322, 323, (do not include purpose 324)
TEACHER TRAINING: $
INSTITUTIONALIZED INSTRUCTION: $
ALL OTHER CURRENT & 923 LITERACY EQUIPMENT EXPENDITURES: $
(e.g. regular instruction & recruiting)
SUBTOTAL $ -
PURPOSE 324 $ -
TOTAL LITERACY EXPENDITURES $ -
RETURN TO: DORRINE FOKES VIA FAX (919) 807-7167 OR EMAIL.
fokesd@nccommunitycolleges.edu
w:users/dishnera/closeout/literacy.xls 5/14/2007