Voluntary Disclosure Program The North Carolina Department of State Treasurer Unclaimed Property Division (UPD) encourages Holders that are not currently in compliance with North Carolina Unclaimed Property laws to take the steps necessary to become fully compliant by participating in our Voluntary Disclosure Program (VDP). The objective of the VDP is to allow holders of unclaimed property to conduct a self-examination of their books and records to determine if they may be holding property which is past due and reportable to North Carolina, and to request to remit such property without being assessed interest or penalties. Holders currently under audit by UPD or its agents, may not be eligible to participate. Pre-authorization is required for participation in the VDP. Holders interested in participating should email their request to VoluntaryDisclosureProgram@nctreasurer.com. Please visit the Voluntary Disclosure Program FAQs for more information.