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

To promote an ethical workplace culture, all faculty, staff, and students are encouraged to report known or suspected misconduct committed by employees, board members, outside contractors, or vendors. 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 University, please contact the University of North Carolina System Hotline.