US lawNorth CarolinaRegulationsTitle 20 — State TreasurerChapter 03 — Local Government CommissionSection .0600 — SCHOOL BUDGETING AND ACCOUNTING03 .060120 NCAC 03 .060120 NCAC 03 .0601. ENCUMBRANCE ACCOUNTINGLast amended: 2018Length: 29 wordsOfficial source All school administrative units shall use the encumbrance method of accounting in any fiscal year in which its total membership is 6,000 or more, as defined in G.S. 115C-430.