§ 147-86.26. Reporting requirements. - North Carolina Statutes

§147‑86.26.  Reporting requirements.

A State agency shall providethe State Controller a complete report of the agency's accounts receivable atleast quarterly or more frequently as required by the State Controller.  TheState Controller shall use the information provided by a State agency and anyadditional information available to compile a summary report of the agency. The State Controller shall provide copies of these summary reports annually tothe Governor, the Joint Legislative Commission on Governmental Operations, andeach State agency.  Each summary report shall include the following:

(1)        The type of accountsreceivable owed to the State agency.

(2)        An aging of theaccounts receivable.

(3)        Any attemptedcollection activity and any costs incurred in the collection process.

(4)        Any accountsreceivable that have been written off.

(5)        Information requiredby subdivisions (1) through (4) for the previous three years.

(6)        Identification of aState agency that is not complying with this Article or Chapter 105A of theGeneral Statutes.

(7)        Any additionalinformation the State Controller considers useful. (1993, c. 512, s. 1.)