Comprised primarily of data tables and charts, this report provides a financial profile of the North Carolina Community College System (NCCCS) at the state and college level for the academic year ending June 30, 1992. The report focuses on state and federal expenditures for programs administered by the North Carolina Department of Community Colleges and includes the following information: (1) a statement of the source and disposition of funds; (2) a description of state-level expenditures; (3) a statement of state-wide costs for regular programs by purpose, covering the expense categories of general administration, curriculum instruction, non-curriculum instruction, learning resources, student services, plant operation/ maintenance, and general institution; (4) a statement of state-wide costs by purpose and object; (5) a statement of state-wide cost by object; (6) payments to the 58 NCCCS colleges for regular programs by purpose; (7) percentage of total funds expended by college and purpose; (8) total program payments by college; (9) percentage of funds expended for regular programs by college; (10) percentage of funds expended for special allocations by college; (11) growth in full-time equivalency (FTE) from 1981 through 1992; (12) costs per regular budget FTE, formula allocations and actual expenditures; (13) average cost per FTE; (14) full-time instructional positions versus budgeted units and instructional positions; (15) average salary cost per instructional position; and (16) analysis of receipts, estimated versus actual. (PAA)