[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-244406-105":53,"doc-detail-244406-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","fy-2026-27-agency-budget-certification-training","FY 2026-27 Agency Budget Certification Training","","FY 2026-27 Agency Budget Certification Training provides agencies with a structured overview of the budget certification process for North Carolina’s financial systems. It reviews certification objectives, timelines, required guidance, and key resources including IBIS and NCFS links. The training explains the purpose and legal basis for certification, outlines agency responsibilities to ensure correct budget code and fund balancing, and details next steps for OSBM approvals and second-year data revisions. 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It uses the Integrated Budget Information System (IBIS) and the North Carolina Financial System (NCFS), with reconciliation to other state financial systems such as university systems.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Why does OSBM certify agency budgets?",{"text":113,"@type":109},"OSBM certifies budgets to ensure each state agency’s appropriated amounts for each program and object are properly reflected in the certified budget. The certified budget reflects appropriations enacted by the General Assembly and follows the format of the Budget Support Document as modified for enacted changes.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the FY 2026-27 next steps after BD 307 is signed?",{"text":117,"@type":109},"After BD 307 is signed, OSBM interfaces second-year data for revisions from IBIS to NCFS. OSBM then begins approving FY 2026-27 budget revisions in IBIS.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},244406,1791717966,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":20,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},1099523882367,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","FY 2026-27 Agency Budget Certification Training  \nIntegrity Innovation Teamwork  \nCuriosity Excellence  \nFY 2026-27 Certification Overview  \nObjectives  \n1. Review certification timeline, process, and guidelines  \n2. Highlight key steps for this year’s process  \n3. Review resources agencies will use for certification  \nKey Links  \nBudget Certification | NC OSBMIBIS Login Page  \nState Agency Resources | NC OSCNCFS Chart of Accounts | NC OSC  \nFY 2026-27 Budget Certification Key Dates  \n\n| Date | Action |\n| --- | --- |\n| July 10, 2026 | Budget Certification Instructions shared |\n| August 5, 2026 | Certification Entries in IBIS due (agencies can submit earlier than this date) |\n| Close of July\u003Cbr>Accounting Records | Certification of all budget codes completed |\n\nWhat is Certification?  \n• Process to set up the certified budget as of July 1 in all of North Carolina’s financial systems  \n• Integrated Budget Information System (IBIS)  \n• North Carolina Financial System (NCFS)  \n• Also reconcile with other state financial systems (e.g. universities)  \n• After short sessions (like the most recent session), certification amends the second year of the budget  \n• BD 307 reflects the certified budget as of July 1 before any revisions  \n• See OSBM’s website for past reports  \nWhy does OSBM certify?  \nGS 143C-6-1(c)  \nCertification of the Budget. -The Director of the Budget shall certify to each State agency the amount appropriated to it for each program and each object from all funds included in the budget as defined in GS 143C-3- 5(d) . The certified budget for each State agency shall reflect the total of all appropriations enacted for each State agency by the General Assembly in the Current Operations Appropriations Act and any other act affecting the State budget. The certified budget for each State agency shall follow the format of the Budget Support Document as modified to reflect changes enacted by the General Assembly.  \nGS 143C-1-1(d)(7)  \nCertified budget. -The budget as enacted by the General Assembly including adjustments made for (i) distributions to State agencies from statewide reserves appropriated by the General Assembly, (ii) distributions of reserves appropriated to a specific agency by the General Assembly, and (iii) organizational or budget changes mandated by the General Assembly.  \nAgency Certification Process  \nReview SL 2026-41 and SL 2026-42 prior to certification to ensure the agency is correctly balancing appropriation totalsand that items are certified in the correct Budget Code and Budget Fund  \n• Use the committee report as the primary document to certify the budget  \n• Check the Bill for potential adjustments  \n• Check SL 2026-42, which is the Technical Corrections bill for SL 2026-41  \nFY 2026-27 Next Steps  \nBD 307 is signed  \nOSBM interfaces second-year data for revisions from IBIS to NCFS  \nOSBM begins approving FY 2026-27 budget revisions in IBIS  \nCapital Certification  \n• OSBM will certify State Capital & Infrastructure Fund (SCIF) funding in the SCIF budget code (24001) only  \n• Exception: Agencies should submit IBIS entries for SCIF transfers that appear in agency budgets in the committee report  \n• Work with your OSBM Capital Analyst to establish individual projects via Type 11 budget revision after certification  \n• Agencies and campuses must submit a new Budget Fund for each new project  \n• Set up projects in the 426XX capital Budget Code, unless OSBM has granted an exemption  \n• Projects will be given the next available Budget Fund in NCFS  \n• Write the Interscope item number in the revision’s justification box to match projects in both systems  \nKey Certification Steps","cbCaigwuAFvjNPpU","https://ap.wps.com/l/cbCaigwuAFvjNPpU","pdf",665805,24,"English","# FY 2026-27 Certification Overview\n## Objectives\n## Key Links\n## FY 2026-27 Budget Certification Key Dates\n## What is Certification?\n## Why does OSBM certify?\n## Agency Certification Process\n## FY 2026-27 Next Steps\n## Capital Certification\n## Key Certification Steps","[{\"question\":\"What is budget certification under FY 2026-27, and what systems are involved?\",\"answer\":\"Budget certification is the process of setting up the certified budget as of July 1 across North Carolina’s financial systems. It uses the Integrated Budget Information System (IBIS) and the North Carolina Financial System (NCFS), with reconciliation to other state financial systems such as university systems.\"},{\"question\":\"Why does OSBM certify agency budgets?\",\"answer\":\"OSBM certifies budgets to ensure each state agency’s appropriated amounts for each program and object are properly reflected in the certified budget. The certified budget reflects appropriations enacted by the General Assembly and follows the format of the Budget Support Document as modified for enacted changes.\"},{\"question\":\"What are the FY 2026-27 next steps after BD 307 is signed?\",\"answer\":\"After BD 307 is signed, OSBM interfaces second-year data for revisions from IBIS to NCFS. OSBM then begins approving FY 2026-27 budget revisions in IBIS.\"}]","FY 2026-27 Agency Budget Certification Training | PDF",1789216867,8]