GS 147-86.26 (external link) requires each state agency as defined by GS 147-86.20 (external link) to submit a complete report of accounts receivable information for inclusion in the Statewide Accounts Receivable Report submitted annually to the Governor, the Joint Legislative Commission on Governmental Operations, and each agency.
The certification form must be completed by all agencies. The certification form will not be accepted via email. All certification forms will be completed through DocuSign. The form can be found on the AR Year-End webpage. The certification form attests that the accounts receivable amounts reported are materially correct and verifiable or that an agency does not have accounts receivable for Fiscal Year 2026.
Questions regarding this update should be directed to oscaccountsreceivable@ncosc.gov.