Find videos and job aids on basic budget concepts and processes here! These materials are meant to assist budget office employees in at state agencies and universities. If you have a training topic you'd like to recommend to OSBM please email marcia.evans@osbm.nc.gov.
Featured Video
Budget Resources Every State Agency Should Know
Links to more resources by topic
Allotments
- Understanding Allotment Basics
- Operating Allotments (video from Budget 102 training)
- Capital Allotments (video from Budget 102 training)
Budget 101 series
- State Budget Authority (video)
- Working with OSBM & Parts of the Budget (video)
- Understanding the Budget Development Process (video)
- Budget Certification (video)
- Continuing Resolutions (video)
Budget 102 video series
- About OSBM
- Operating Budget Revisions
- Capital Budget Revisions
- Operating Allotments
- Capital Allotments
- Budget Deviations Under 143C-6-4(b1)
- Commonly Used Budget Reports
Capital
- Capital Debt Requisition & Allotment Process Job Aid
- Flex Fund Request Job Aid
- Understanding the State Capital and Infrastructure Fund (video)
- See also Capital Budget Revisions and Capital Allotments videos under Budget 102 series
Budget Revisions
- The Three Types of Budget Revisions (explainer video, opens in a new window)
- Technical Tip: Justification of Budget Revision (explainer video, opens in a new window)
- Technical Tip: Dating a Budget Revision (explainer video, opens in a new window)
- Technical Tip: Adjustment to positions with a Budget Revision (explainer video, opens in a new window)
- Budget Revisions Job Aid
- See also Operating Budget Revision and Capital Budget Revisions under Budget 102 series
Grant Management
- Grant Monitoring for State Agencies (video)
- Understanding the Suspension of Funding List and How to Use It (video)
- Guide for Grant Monitoring Programs (guidance document)
NC IBIS
Please see: NC IBIS Guides & Tutorials and NC IBIS Support
See also Commonly Used Budget Reports under Budget 102 series
State Payments
> Process map for payments to non-state entities
Salaries & Benefits
- FY 2024-25 Distribution of Legislative Increase & Benefits (job aid)
- Distribution of Labor Market Adjustment Reserve (job aid)
- FY 2023-24 Calculating Pay Plan Reserve Requests (job aid)
- Understanding Lapsed Salary & Salary Reserve (video)
- Adding a New Position to Your Budget (video)
Travel
Employee Expenses When Traveling on State Business
Employee Expenses When Traveling on State Business Part 2: Transportation