The accompanying Statement of Cash Flows Template Using the Direct Method - NC Community College was developed by the North Carolina State Controller (OSC) with assistance from Durham Technical Community College, Craven Community College, and the University of North Carolina - General Admission.
Except for North Carolina public colleges and universities, we request that users make reference to OSC as the developer of the accompanying template. Also, users should provide OSC with samples of any materials utilizing this template or parts thereof.