North Carolina General Statutes 147-86.26. Reporting requirements
A State agency shall provide the State Controller a complete report of the agency’s accounts receivable at least quarterly or more frequently as required by the State Controller. The State Controller shall use the information provided by a State agency and any additional information available to compile a summary report of the agency. The State Controller shall provide copies of these summary reports annually to the Governor, the Joint Legislative Commission on Governmental Operations, and each State agency. Each summary report shall include the following:
(1) The type of accounts receivable owed to the State agency.
Terms Used In North Carolina General Statutes 147-86.26
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
(2) An aging of the accounts receivable.
(3) Any attempted collection activity and any costs incurred in the collection process.
(4) Any accounts receivable that have been written off.
(5) Information required by subdivisions (1) through (4) for the previous three years.
(6) Identification of a State agency that is not complying with this Article or Chapter 105A of the N.C. Gen. Stat..
(7) Any additional information the State Controller considers useful. (1993, c. 512, s. 1.)