UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You can change your cookie settings at any time. An ad valorem basis of remuneration will seldom equate precisely with the time and effort put into a case by a surveyor, and there will inevitably be some element of under or over payment for any particular case.
However, the ad valorem Scales have been designed generally to reflect a reasonable level of remuneration for surveyors. It is therefore considered that there would not normally be a need to depart from the ad valorem basis. However, in such cases the reimbursement of fees on a quantum meruit basis would be appropriate.
Acquiring authorities should consider any request to depart from the ad valorem basis on its merits. In assessing a quantum meruit fee, the amount of the fee should in every case represent the level required to achieve adequate professional representation for the claimant, reflecting the amount of work and the level of expertise commensurate with the complexity and size of the claim.
Accurate diary sheets may assist in the assessment of a fee on this basis. They cover all work directly arising out of the exercise of statutory powers and purchase by agreement including receiving instructions, inspections, obtaining and collating information necessary to formulate the claim and negotiating a settlement, and advising the client as to the basis and amount of compensation.
In particular they cover work done in connection with giving permission to enter, or concluding a memorandum of agreement where compulsory powers are not being exercised. They also include work done in connection with an advance payment, ratification and negotiation of accommodation works but not direct supervision of the execution of such works see note 3. The Scale at para 2. If the compensation incorporate a number of factors, for example land taken and disturbance, the compensation should be disaggregated into its constituent parts for the purposes of assessing the fee under the Scale, and the relevant Scale applied to each part.
For any periodic interest such as a lease, tenancy or licence where, at the relevant date for valuation, the rent payable by the claimant exclusive of any payment in respect of rates, heat, light, water, service or other incidental charges is more than one tenth of the rack rental value of the interest being acquired, the fee payable to the surveyor under Scale 2.
For the purpose only of Scale 2. Where the compensation for property used for agricultural purposes is assessed having regard to the value solely for that use, the fee should be calculated in accordance with Scale 2. Scale 2. In such cases the compensation under all heads of claim shall be aggregated and the fee assessed under Scale 2. Where, however, the surveyor has negotiated additional works or other variations of the proposed works that mitigated the amount of compensation payable, the additional costs of the works not exceeding the amount of mitigation should be aggregated with the compensation for the purpose of calculating the fee.
If, during the period of construction, the surveyor were to negotiate at the request of the authority a significant variation in the agreed proposals, for example additional working widths or access, an additional fee would be payable on a quantum meruit basis. The fee is inclusive of an inspection on completion of the works.
Should such an inspection reveal that the works were unsatisfactory and the authority agree to pay additional compensation or undertake additional work, an additional fee would then be payable on a quantum meruit basis. Where compensation is payable for matters not related to pipe laying eg.
OSBM issues a memo with instructions and strategic planning guidance each biennium. All agencies must submit their strategic plans in May of odd-numbered years with the option to submit an updated plan in the spring of even-numbered years. Even though strategic plans are submitted in the spring, they are still an integral part of the budget development process.
The two systems interface nightly to ensure that both systems reconcile with each other. IBIS assists the budget development process by providing agencies with the electronic forms for entering in their budget requests. NCAS is an accounting system that facilitates internal control over fiscal operations and provides a structure for recording accounting data to prepare standardized and meaningful financial statements and reports. As provided in G. As Director, the Governor has the responsibility to administer the budget as enacted by the General Assembly.
The role and function of OSBM is to formally certify the legislatively enacted budget and to administer the budget to ensure that appropriations are expended for the purposes for which they were authorized. This is accomplished through interpretation of legislation and other governing language and developing and issuing budget policies and procedures to assist agencies.
OSBM provides technical assistance and guidance to agencies in carrying out their delegated responsibilities related to budget execution. OSBM also monitors and considers requests to make budget adjustments within the framework of the State Budget Act, other relevant state and federal legislation, and rules and policies. It further provides that the Governor is responsible for ensuring that appropriations are expended in strict accordance with the budget enacted by the General Assembly.
As Director of the Budget, the Governor shall certify to each agency the amount appropriated to it for each program and each object code from all governmental and proprietary funds. The certified budget for each agency shall reflect the total of all appropriations enacted for each agency by the General Assembly in the Current Operations and Capital Improvements Appropriations Act, university Self-Liquidating Projects, and any other act affecting the state budget.
The certified budget for each agency shall follow the format of the Budget Support Document as modified to reflect changes enacted by the General Assembly G. The certified budget, as defined in G.
The budget enacted by the General Assembly will be put into place for each agency through the budget certification process. Adjustments listed above may be accomplished on a Type 11 budget revision.
Refer to Section 3. The authorized budget as defined in G. This is the working budget and is reflected on the monthly budget report BD In the execution of the budget, OSBM uses the following four categories to distinguish between state funding sources. General Funds. The General Fund is made up of tax revenues non-transportation such as individual income tax, sales tax, franchise tax, corporate tax, insurance premium tax, and other smaller tax revenue sources.
Departmental receipts come from a variety of agency activities and sources. Departmental receipts may include moneys transferred into a fiscal year from a prior fiscal year. Federal funds represent a significant portion of the budget and are a major source of revenue for the State. A budget is defined by G.
Such budgets and associated financial transactions must be accounted for through the use of fund types as prescribed by the Governmental Accounting Standards Board GASB , as detailed in G. Additionally, G. If an agency needs to establish a new budget code, please review Section 3.
The specific fund types budget codes created for the university system pursuant to G. These funds shall be governed and accounted for by those statutes unless a conflict arises with Article 8, then Article 8 should be followed.
As defined by G. The first four positions of the center number are the fund code. The last eight positions of the center number are available to the agency for defining responsibility areas or alternate reporting needs associated with Responsibility Cost Center RCC , Federal Responsibility Center FRC , Program number, and District.
Only the first four positions fund code are required. Additional positions of the RCC structure should be used as necessary to define organization, funding source, project number, program, grant identifier, and other reporting needs.
If an agency needs to establish a new fund code, please review Section 3. The object or line item account number describes the purpose of expenditure, the type of revenue received, or the balance sheet account required for Generally Accepted Accounting Principles GAAP.
As outlined by G. Actual expenditures and receipts are to be recorded and reported according to the account numbers designated in NCAS at the appropriate expenditure or receipt account number level. Expenditure accounts contain six digits. The last three digits represent detailed categories. Revenue accounts contain six digits. An agency may request to establish a new budget code in support of a specific activity outlined in an enacted budget or in support of new programs funded from federal, local, state, or private agencies.
An agency request for an interest-bearing budget code must include documentation of clear direction in law for an exception to G. OSBM will notify agencies following this review. Agencies should request new disbursing accounts on the budget code form in IBIS. Disbursing accounts are available with the State Treasurer, as determined by OSC, for institutions, public schools, and certain designated departments.
OSBM has traditionally considered a "Fund" to refer to a group of related programs or activities. OSBM and agencies may begin adjusting the budget for changes authorized by the General Assembly and changes that have occurred since base budge t finalization. As budget revisions are processed during the fiscal year, authorized changes to departmental budgets can be illustrated by comparing the certified and authorized budget.
Additionally, this statute specifies the limits placed on making transfers among line items and fund codes purpose or programs. Agencies should not overspend the authorized budget, and monthly expenditure reports should show no over-expended accounts. OSBM will not consider any commitment as a determinant in the review of budget revisions. If the revision is entered without approval, the agency or university may be required to re-open the month the posting occurred and re-certify the month-end BD Agencies and universities shall not make direct entries into NCAS to record or correct budget transactions.
According to G. Budget revisions are not allowed for the sole purpose of making it possible to expend all receipts and appropriations. A refund of an expenditure is any funds returned to the State in the same year as the original payment was made due to an overpayment or because goods were returned to the vendor. Refunds of expenditures are not receipts. They are a decrease of expenditures and should be handled in accordance with policies established by OSC. Sales to students, employees, or patients are not considered refunds of expenditures, but are shown as receipts.
It may be necessary to revise the budget, both in requirements and estimated receipts, to properly reflect these transactions. A refund of receipt occurs when the state disburses funds to an entity from which the funds were originally received and both transactions occur in the same state fiscal year. Refunds of receipts should not be handled as expenditures but rather as a decrease of receipts in accordance with policies established by OSC. These are known as internal or "management flexibility" revisions.
The University System is allowed to process any internal revisions under the parameters of Article 1 of Chapter of the General Statutes. These statutes provide management flexibility in the movement of budget and use of funds.
This revision is required to be done no less than once a quarter. Of this amount universities may use up to 2. Any remaining balance shall be transferred to the University System Office, which will in turn distribute these funds to campuses pursuant to approved allocations from the UNC Board of Governors. Universities may not budget or adjust receipts, distribute reserves, transfer appropriations to another budget code, or process any action that would impact the certified budget through a flexibility revision.
These actions must be approved by OSBM. S One exception may be allowed to the restriction that funds cannot be transferred between the capital and operating budgets.
The Director of the Budget may grant requests from the Universities to transfer carry forward funds to a capital project under the following criteria:. The base budget , as defined in G. The base budget should also reflect the removal of nonrecurring items from the previous fiscal biennium and include the correct level of receipt-supported activities.
The base budget is prepared jointly by the OSBM budget execution analyst and appropriate agency personnel. The starting point for the base budget development process is the agency review of the Worksheet I report found in IBIS. The final approved Worksheet I report becomes the base budget for the biennium. Agencies should review all revisions annually to ensure revisions are repeated or included in the development of the base budget as needed.
Budget revisions prepared in the first year of a biennium and of a continuing nature should budget funds for both years. The two-year revision procedure applies to some position actions, adjustment of salary funds excluding lapsed salaries , and some non-salary revisions.
If the budget revision is designated "Recurring" in the code section, it will automatically be included in the base budget Worksheet I report. Budget revisions that continue actions from the second year to a new biennium are called repeat revisions. Repeat revisions are of a continuing nature and apply to some position actions, permanent salary adjustments , and several other expenditure accounts.
Repeat budget revisions will have notation marking them as repeat budget revisions and will be automatically loaded into IBIS for use in the new biennium. A repeat revision completed after the base budget Worksheet I report is finalized should be repeated until it is included in the base budget for the next biennium. The total requirements of each budget code are composed of departmental receipts and state appropriations from the General Fund or the Highway Fund. When actual receipts are declining, agencies must consult with OSBM to revise the total requirements of the budget before making commitments that could exceed the availability of funds.
Agencies must complete all budget revisions via IBIS. They are then reviewed by a budget execution analyst. In order to reflect the actions of the General Assembly, agencies may make revisions in the certified budget only for the following three purposes as defined by G.
All budget revisions changing the certified budget also change the authorized budget. In these cases, the certified budget is not changed, but the authorized budget is revised through the budget revision process. Budget revisions are processed to adjust the authorized budget to meet changing requirements that cannot be shown in the certified budget.
Budget adjustments that transfer funds from operating accounts to the 1XXX object class are not allowed, with the exception of receipt-supported positions when there are not additional receipts to budget. The distinction between these revisions are outlined below. Type 12 and 14 revisions change the authorized budget but do not change the certified budget. The Director shall report quarterly, beginning October 31, to the Joint Legislative Commission on Governmental Operations on approved over-expenditures that qualify under items 2 and 3 as listed above G.
Agencies shall ensure the appropriate code s are included on all Type 12 budget revisions refer to Section 3. Some situations in which the authorized budget would be revised with a Type 12 budget revision would be:. Governmental and Proprietary Funds, as defined by G. However, agencies must continue to:. Agencies must use this system to process all revisions to their certified or authorized budgets.
Agency requests to OSBM for budget revision approval must include the following items at a minimum:. The specific statutory reference is required when this category is selected. Special Provision — This budget revision is to identify those that are authorized by a special provision enacted in the Appropriations Act.
The specific special provision reference is required when this category is selected. Lapsed Salary - This budget revision is transferring lapsed salary and should not be included in the calculation of salary reserve. The revision must indicate if it is an appropriated or receipt supported lapsed salary. One-time Salary Change - This budget revision is a one-time salary change, such as a one-time bonus, and should not be posted with Salary Control transactions.
Carry Forward — This budget revision is to budget all carry forward of funds from the prior fiscal year, including federal grant funds budgeted in a previous fiscal year that are carried forward or re-budgeted in the current fiscal year. New Grant — This budget revision is to identify those that are budgeting a new grant not currently included in the certified budget.
Change to Existing Grant — This budget revision is to identify those that are increasing or decreasing a grant that is currently included in the certified budget.
Over-realized Departmental Receipts — This budget revision is to identify those that are budgeting receipts that are realized in excess of currently certified levels. Agencies must explain in the justification of the internal budget revision how the realignment or receipt adjustment complies with GS C b 3 , which provides authority for the budget adjustments.
Requirements must be adjusted with receipts so there is no change to net appropriation or fund balance. Agency budgets should not contain over-expended accounts; therefore, revisions must be processed prior to over-expenditure. For guidance and restrictions on internal budget revisions that realign lapsed salary, see Section 3. The following adjustments are prohibited for internal budget revisions:.
Refer to section 3. Lapsed salary is the budgeted dollar amount not expended for salary and associated benefits during the period in which a position is vacant.
Each agency is responsible for calculating lapsed salary funds generated and must be prepared to submit this information to OSBM upon request.
When a Type 12 budget revision may be used : Lapsed salary may only be used for the XXX through XXX object classes, subject to the restrictions below. OSBM will monitor these budget revisions and may rescind the authority to budget these funds internally if there is not strict adherence to the guidelines below.
Pursuant to Article 1 of Chapter of the General Statutes, the University system may use its flexibility with generated lapsed salary funds. However, G. Salary reserve is the dollar amount created when a position is downgraded or filled at a salary amount less than the amount at which it was previously budgeted exclusive of hiring rate.
An agency that proposes the use of salary reserve to create a new position or to change the funding source of an existing position shall submit a budget revision to the Director for approval.
The Director shall review the request to ensure funds for the action are included in the amount appropriated to the agency. The Controller shall not honor a voucher in payment of a payroll that includes a new position or a change in an existing position unless it has been approved by the Director. Salary reserve may be budgeted for recurring salary requirements, such as increasing the salary of other positions due to promotion, reclassification, or filling a position at a salary higher than that at which the position was vacated.
The agency must submit the budget revision before initiating the salary adjustment in the Beacon system. Transfer of salary reserve is allowed only to permanent salary lines of like funding source i. Additionally, payments on behalf of employees for hospital-medical insurance, longevity payments , salary increments, legislative salary increases , required employer salary-related contributions for retirement benefits, death benefits, the Disability Income Plan, and Social Security for employees shall be paid from the General Fund or the Highway Fund, only to the extent of the proportionate part paid from the General Fund or Highway Fund, in support of the salary of the employee.
The remainder of the employer's contribution requirements shall be paid from the same source that supplies the remainder of the employee's salary G. Salary Control is a monitoring tool to prevent overspending of salary line items on an annual basis and to show the detail transactions to resolve salary related issues. Salary Control shows annualized budget for salaries and the current salary obligation for positions for each budget code, fund code, and salary account code.
When an agency creates a new position, the position detail tab on the budget revision must include the following information:. The analyst may require additional position information.
Each agency is responsible for maintaining position control over salaries and salary reserve and maintaining an accurate number of positions. Per G. This requirement applies to the university system and all its entities.
However, in accordance with G. Agencies may submit a budget revision to use additional receipts on a one-year nonrecurring basis above those certified in Governmental and Proprietary Funds if they are necessary to maintain the anticipated level of services approved by the General Assembly. If the additional receipts are not for the above purpose, the General or Highway Fund appropriation must be reduced through the allotment process.
Additional receipts cannot be used to expand services or programs and may be budgeted only when realized. The University System may budget these over-realized receipts on a Type 12 budget revision on a nonrecurring or recurring basis as appropriate. Each quarter, agencies must submit to OSBM a request for an allotment of the estimated amount required to carry on the agency during the ensuing quarter. Allotments may be made on a more frequent basis as determined by the Director of the Budget.
When necessary, OSBM will modify allotment requests to ensure all agencies remain within their current available budget. The OSC has established specific allotment accounts based on the quarter in which an agency is making the request. The allotment account serves as the control for the requisition of funds and represents the maximum available for the quarter.
Allotment requests should include estimated receipts, including federal, local, highway, and other. UNC is to submit allotment requests according to the following break-out unless they are instructed otherwise by their analyst:. Agencies may submit a request to OSBM to change the authorized allotment. Details required for the initial allotment are also required for allotment revisions. Agencies gain access to the allotted funds once all CMCS entries are completed.
Information technology or IT is defined as a set of tools, processes, and methodologies, including, but not limited to, coding and programming; data communications, data conversion, and data analysis; architecture; planning; storage and retrieval; systems analysis and design; systems control; mobile applications; and equipment and services employed to collect, process, and present information to support the operation of an organization. The term also includes office automation, multimedia, telecommunications, and any personnel and support personnel required for planning and operations.
To facilitate implementation of the above, each agency will be required to set up a fund within an existing 2XXXX budget code or establish a 2XXXX budget code if one does not currently exist at the agency. If a project has multiple subprojects tracked separately by DIT or the agency, the subprojects must be budgeted in separate fund codes or cost centers.
If the IT project is completely supported by federal funds the agency can elect not to have the project moved to a 2XXXX budget code.
This includes federal or grant funded projects. Agencies may seek an exception if they can document the project must be started prior to the legislative session in order to comply with state or federal law, rules or regulations. In accordance with G. Agencies shall use the following procedure to revert unexpended, unencumbered IT project appropriation:.
Under G. Any rate or fee increases require OSBM approval. Rate or fee reductions require only a report notifying OSBM of the change. OSBM shall ensure agencies have the opportunity to adjust their budgets based on any rate or fee changes prior to submission of those budget recommendations to the General Assembly. The approved Information Technology Internal Service Fund budget and associated rates shall be included in the Governor's budget recommendations to the General Assembly.
The transfer of funds between capital and operating budgets is prohibited except in the case of University management flex carry forward.
Section 3. The use of operating funds for such purposes shall not be used as a supplement to any formal capital project. The expenditure of funds from the operating or the capital budget for capital improvement projects is subject to laws governing review of plans and specifications, selection of architects, and public bid for construction projects.
Establishing a capital improvement project requires approval of the General Assembly, regardless of funding source. Requests to establish capital projects are submitted through the biennial capital budget process managed by the OSBM budget development team.
For university projects, capital improvement requests are submitted from the University Board of Governors, in accordance with biennial budget instructions, as part of the Governor's budget recommendation to the General Assembly. An agency begins the planning or the construction of an authorized capital improvement project during the fiscal year in which funds are appropriated. However, university requests cannot be authorized by the Director of the Budget until reported to the Joint Legislative Commission on Governmental Operations.
Upon completion of advanced planning, OSBM can allow an agency to take up to an additional 12 months to begin construction depending on the circumstances. If the following actions occur, authorizations for capital improvements projects shall lapse, unless granted an extension of up to an additional 12 months:.
An agency may increase the cost of a capital project after the approval of the Director of the Budget G. The increase may be funded by:. An agency may increase the scope of a capital project only if the General Assembly authorized the increase G. The agency may decrease the scope of a capital project with a written request and approval by the Director of the Budget.
The Director of the Budget may increase the scope of a university project funded entirely from non-General Fund sources after consultation with the Joint Legislative Commission on Governmental Operations G. An agency may desire to use its own personnel for labor in the capital project of some construction projects. The Capital Improvement Certification BD is used when a new project is authorized by the General Assembly, and will identify the project, the fiscal scope, and the capital improvement code.
For capital projects that have been authorized by the Governor, OSBM will notify the agency by letter. This letter will identify the project name, fiscal scope of the project, and the capital improvement code where the project should be established. The agency then submits a fund code project request in IBIS. For further instruction on creating fund codes, see Section 3. Agencies enter the project information into NCAS.
After the budget is certified, a budget revision is required to realign funds from the Contingency Reserve account into the proper expenditure accounts after design and construction contracts have been awarded. The BD shows activity related to the certified budget, project allotments, and project expenditure data.
After a budget is established for a capital project, the agency selects a designer. Once the designer is approved, the agency submits the first allotment request for the project.
This allotment requests the entire design fee for the project as approved by the Office of State Construction. Unless the authority to do so is delegated by law to an agency, the Office of State Construction reviews submitted construction bids and certifies the low bids of qualified contractors. The Office of State Construction issues a letter to the agency head approving the award of construction contracts.
This award letter also details the approved design fee, the construction contingency, and available funds for movable equipment. Before the letter of award is released, the Office of State Construction presents it to the Director of the Budget for approval of the availability of funds. The agency initiates the second allotment request for the project.
This allotment distributes the funds for all construction contracts, the balance of the construction contingency, and the movable equipment as reflected on the award letter. When OSBM approves the allotment, the funds are available for expenditure on the construction contracts and movable equipment. If the amount of appropriation exceeds the amount encumbered for real property acquisition, planning, design, site development, construction, contingencies, and other related costs, the excess will be credited to the Project Reserve Account G.
After final payments have been made for construction and design contracts, and all movable equipment purchases have been completed, the project is ready to be closed. The agency budget officer is responsible for reviewing all active capital projects periodically and immediately closing those that are complete.
The procedures for closing out a capital project differ depending upon how the project is funded. Allotment requests for SCIF funds should not exceed what an agency expects to spend within one quarter following the request. There are various types of debt, known as bonds, that the state can take on to fund capital projects. All types of General Fund supported debt must be approved by the General Assembly. General obligation GO bonds also require a vote of the people for full approval.
Debt service for GO bonds is provided from the General Fund and secured by the full faith and credit of the taxing authority of the State. Limited obligation bonds are approved without a vote of the people, with debt service provided from the General Fund and secured by a security interest in the facility financed or other, similar real property.
Certificates of Participation COPs is an example of this type of funding. Revenue bonds are issued with the requirement that debt service is provided from income such as dormitory receipts, parking receipts, and other sources of income. Legislative bonds do not require a vote of the people and are therefore limited to an amount not to exceed two-thirds of the amount of debt retired during the previous biennium. Debt service is provided from the General Fund and secured by the full faith and credit of the taxing authority of the State.
Regardless of bond type, agencies and universities must follow all the applicable guidelines and procedures for the budgeting, spending, and maintenance of debt supported projects. All funds from the sale of the General Fund-supported debt must be spent or obligated within three years from the date of sale - preferably within two years.
Copies of all invoices must be kept for six years after the debt is repaid. For example, if the General Fund-supported debt has a year amortization, all records of invoices must be kept on file for 26 years. The proceeds from General Fund-supported debt are tax-exempt. Proceeds from General Fund-supported debt cannot be used to compensate or support the salaries of in-house facilities staff or other state employees for services related to completing the projects.
To maintain the tax-exempt status, private uses of facilities funded from General Fund-supported debt are greatly restricted if the debt is outstanding. Private use is defined as any direct or indirect use in a trade or business carried on by any person or entity other than governmental units. However, use as a member of the general public is not considered private use for this purpose. Individual project codes fund codes must be set up by each agency.
Agencies must prepare budget revisions to establish the total authorized budget for each approved debt supported project. For each ongoing project, agencies must provide OSBM with an updated cash flow model at the beginning of every quarter.
General Fund supported debt funds are not immediately available to agencies upon budgeting each project. Funds are disbursed to agencies through the Bond Requisition Allotment process. Agencies may only requisition funds for actual invoiced expenses. Funds cannot be used to reimburse other projects or expenses unless written permission is granted from OSBM. The proposed reimbursement expenditures must be included in the Reimbursement Resolution authorized by the Department of State Treasurer.
Agencies will submit a Bond Requisition Allotment form in IBIS for each project to requisition and allot funds for outstanding invoiced expenses. All vendors of debt-supported capital projects must be set up to receive electronic payments. Any exceptions must be approved by the Office of the State Controller. All funds must be spent within three days after the Trustee deposits the funds with the State Treasurer.
Any funds not expended and all refunds of expenditures must be immediately returned to the Trustee. Agencies should contact their OSBM capital budget analyst for guidance in these cases. Universities submit requests to and follow procedures established by the Board of Governors. Agencies should list project requests in priority order. Copies of cost estimates OC previously prepared during the budget preparation process may be submitted if the estimated cost is still accurate. Projects without an approved cost estimate will not be eligible for funding.
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