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Dpi internal revisions-osbm-2019-10-22


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Letter from OSBM to DPI

Published in: Education
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Dpi internal revisions-osbm-2019-10-22

  1. 1. STATE OF NORTH CAROLINA OFFICEOFSTATEBUDGETANDMANAGEMENT ROY COOPER CHARLES PERUSSE GOVERNOR STATE BUDGET DIRECTOR Mailing address: 20320 Mail Service Center Raleigh, NC 27699-0320 919-807-4700 ** FAX: 919-733-0640 An EEO/AA Employer Office location: 4th floor, Dobbs Building 430 North Salisbury Street October 22, 2019 Ms. Barbara Roper Chief Financial Officer Department of Public Instruction 301 N. Wilmington Street Raleigh, NC 27601-2825 Dear Ms. Roper: The Office of State Budget and Management (OSBM) received numerous questions about the Department of Public Instruction’s (DPI) recent announcement that administrative savings were used to purchase and distribute iPads to public school teachers. Our staff researched this issue, and it appears that DPI approved internal budget revisions that realigned lapsed salary in the Department’s budget to a PC/Printer Equipment expenditure account (NCAS Account 53 4534). This expenditure should have been recorded using an Aid & Public Assistance account (NCAS Account 53 6XXX) since the iPads were allocated to Local Education Agencies. Instead, DPI recorded the expenditure in an account that is used for state-owned computer property. Using this account, the tablets should have been recorded in the state’s fixed asset records as state property. Any transfer of state property must be approved by State Surplus. If the correct Aid & Public Assistance expenditure account had been used, DPI would not have been able to process the budget realignment through the internal revision process. Section 3.6.6 of the State Budget Manual requires any realignment involving Aid & Public Assistance accounts to be approved by OSBM. Since this realignment occurred in the 2018-19 fiscal year which is now closed, it is not possible to correct the error. However, we wanted to bring this to your attention to prevent this oversight from occurring in the future. We also notified the Office of the State Controller and Office of the State Auditor about this matter. Feel free to contact Assistant State Budget Officer, Adam Brueggemann, at (919) 807-4715 if you have any questions or would like to schedule training on the Budget Manual policies. Our Budget Execution Section is prepared to provide additional training to you and your staff if needed. Sincerely, Kristin Walker Deputy State Budget Director cc: Anne Godwin, Deputy State Controller, OSC Kent McLamb, Chief Deputy State Auditor, OSA Chloe Gossage, Chief Strategy Officer, NCDPI Adam Brueggemann, Assistant State Budget Officer, OSBM