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Fiscal Non-Profit Administration


A. FEDERAL AND STATE TAX FILING REQUIREMENTS

B. SALES AND USE TAXES

C. ALLOWABLE COSTS

E. INTERNAL CONTROL SYSTEM

F. BANK ACCOUNTS

G. PETTY CASH FUND

H. PROGRAM INCOME

I. PROPERTY MANAGEMENT


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IV. ACCOUNTING

Effective Date: April 21, 2008

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A. FEDERAL AND STATE TAX FILING REQUIREMENTS

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B. SALES AND USE TAXES

The refund provision does not apply to taxes incurred in the following situations:

 

Debit

Credit

     

Cash in Bank – checking

 

106.00

Sales/Use Tax Receivable – State

5.00

 

Sales/Use Tax Receivable – Local

1.00

 

Supplies and Materials

100.00

 

CLAIM FOR REFUND OF STATE AND COUNTY SALES AND USE TAXES

FORMS MAY BE OBTAINED FROM:

North Carolina Department of Revenue

Central Examination Section

Sales and Use Tax Unit

PO Box 871

Raleigh, NC 27602
1- 877- 252-3052

Taxpayer Assistance and Collection Center http://www.dor.state.nc.us/downloads/fillin/e585s_webfill.pdf

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C. ALLOWABLE COSTS

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E. INTERNAL CONTROL SYSTEM

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F. BANK ACCOUNTS

Controls and Operating Procedures

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G. PETTY CASH FUND

Accounting entries to establish and replenish the fund would be as follows:

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H. PROGRAM INCOME

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I. PROPERTY MANAGEMENT

Real Property

Equipment

Controls and Operating Procedures

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  For questions or clarification on any of the policy contained in these manuals, please contact your local county office.


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