State and Local Government Memo Listing

No.       Memo Description Data Other Date
Announcement of Free Webinar on Recovery Zone Economic Development Bonds and Recovery Zone Facility Bonds new 10/8/2009
Announcement of Free Webinar on Debt Financing Options for Local Governments Under Federal Stimulus Package new 7/13/2009
  Audit Contract Form for 2009 (Fill In Version) new    8/12/2009
  Audit Manual and Policy Manual Order Form      3/1/2001
  School Bond Elections: 1960 - 2000      11/29/2000
  Single Audit Issues Related to Benefit Payments      7/7/1997
Current Conditions in the Debt Market new 10/9/2008
Announcement of Free Webinar on ARRA Compliance and Reporting - September 22, 2009 new 9/11/2009
Upcoming Reporting Deadline for All Recipients of ARRA Funds new 9/24/2009
2010-20 Changes in Retirement Employer Contribution Rate new 11/17/2009
2010-19 Sample Journal Entries for OPEB Accounting: Revision of Memo 2010-1 new 11/2/2009
2010-17 Implementation of SESSION LAW 2009-451, SENATE Bill 202 new 10/27/2009
2010-16 Current Issues With Singles Audits, Including Issues With the American Recovery and Reinvestment Act of 2009 (ARRA) Funds new 10/9/2009
2010-15 State Withholding on Contractors Identified by an Individual Taxpayer Identification Number (ITIN) new 10/1/2009
2010-14 Audit and Reporting Tips for 2009 new 9/16/2009
2010-13 International ACH Transactions (IAT) Rules Advisory new 9/16/2009
2010-12 Dept of State Treasurer E-News Updates new 9/11/2009
2010-11 Reporting Requirements for ARRA Funds new 9/11/2009
2010-10  Recent Legislative Changes Affecting Local Government Units and Public Authorities new 9/8/2009
2010-9 Sample Resolution for Declaring a Recovery Zone Necessary for Issuance of Recovery Zone Economic Development Bonds or Recovery Zone Facility Bonds new 8/12/2009
2010-8 Changes in Local Government Share of Beer and Wine Taxes new 8/18/2009
2010-7 EMMA - New Electronic Central Post Office for Secondary Market Disclosure Filing new 8/17/2009
2010-6 Provisions of Senate Bill 754 Allowing State and Local Governments to Use New Bond Programs Authorized by the American Recovery and Reinvestment Tax Act 2009 in North Carolina new 7/29/2009
2010-5 Statistical Information on Electric System Operations new 7/15/2009
2010-4 Statistical Information on Water and Sewer Operations new 7/15/2009
2010-3 Budgeting and Accounting for Principal Foregivness SRF Loans - ARRA new 7/6/2009
2010-2 Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds new 7/2/2009
2010-1 Sample Journal Entries for OPEB Accounting new 7/13/2009
1131 U.S. Treasury Allocations for Recovery Zone Economic Development Bonds and Recovery Zone Facility Bonds-Application Deadline for New Clean Renewable Energy Bond Allocation new 6/30/2009
1130 Collateralization of Public Deposits and Pooling Bank List new 6/30/2009
1129 UPDATE - Available Funding Through the ARRA of 2009   -  This Memo Revises some of the information included in Memo 1128 Below. new 6/10/2009
1128 Available Funding Through the American Recovery and Reinvestment Act of 2009 6/5/2009
1127 Guidance From Office of Economic Recovery and Investment on Contract Provisions and Procurement 6/8/2009
1126 GASB Statement No. 47 - Accounting for Termination Benefits 6/26/2009
1125 Tax Credit Assistance Program (TCAP) from ARRA Funds 5/19/2009
1124 North Carolina State Compliance Supplements for 2009 5/15/2009
1123 Management of Cash and Taxes and Fund Balance Available - Municipalities for Fiscal Year ended June 30, 2008 5/5/2009
1122 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2008 5/4/2009
1121 Report on County Spending on Public School Capital Outlays 4/23/2009
1120 Audit of NC 401(k) Plan for the Year Ended December 31, 2008 4/22/2009
1119 Audit Requirements for Funds Received through the ARRA 4/15/2009
1118 Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices 4/14/2009
1117 LGERS Retirement Rates for 2009-2010 Fiscal Year and Beyond 4/22/2009
1116 The American Recovery and Reinvestment Act of 2009 - Debt Management Issues 4/29/2009
1115 The American Recovery and Reinvestment Act of 2009 - Fiscal Manangement Issues 3/19/2009
1114 Federal Stimulus Information 3/9/2009
1113 Public deposits 02/17/2009
1112 Collateralization of Public Deposits and Pooling Bank List    (Revised) 01/06/2009
1111 Communicating with Your Board About Financial Issues 10/20/2008
1110-Adj Federal Trade Commission Allows 6 Month Delay in Implementation of Red Flag Rules 11/13/2008
1110 Final "Red Flag" Rules Issued 10/10/2008
1109 Current Issues in Deposits and Investments for North Carolina Local Governments 10/7/2008
1108 GASB Statement No. 50 - Pension Disclosures: An admendment of GASB Statements No. 25 and No. 27 10/6/2008
1107 Illustrations of OPEB Note Disclosures Required by GASB Statements No. 43 and 45 9/4/2008
1106 North Carolina State Education Assistance Authority Securities and Disclosures for June 30, 2008 8/29/2008
1105 Audit and Reporting Tips for 2008 9/3/2008
1104 Collateralization of Public Deposits and Pooling Bank List 6/27/2008
1103 North Carolina Department of State Treasurers Local Government Other Post Employment (OPEB) Fund.  Includes OPEB Contribution Agreement and OPEB STIF Account Form 6/13/2008
1102 Sample Resolution, Investment in State Treasurers OPEB Trust Fund 5/19/2008
1101 Excel Workbook to Compute OPEB Liability under the Alternative Measurement Method 5/19/2008
1100 North Carolina State Compliance Supplements for 2008 5/15/2008
1099 Management of Cash and Taxes and Fund Balance Available - Municipalities For the Fiscal Year ended June 30, 2007 5/19/2008
1098 Management of Cash and Taxes and Fund Balance Available - Counties For the Fiscal Year ended June 30, 2007 5/5/2008
1097 Report on County Spending on Public School Capital Outay 4/28/2008
1096 Contract to Audit Accounts (Form LGC-205) And Approval of Interim and Final Invoices 4/15/2008
1095 Memo 1095 is currently "Not Issued"

N/A

1094 Collateralization of Public Deposits and Pooling Bank List 12/20/2007
1093 Statistical Information on Electric System Operations

11/26/2008

1092 Statistical Information on Water and Sewer Operations new

11/14/2008

1091 2007 Legislative Changes Affecting Local Governments 3/27/2008
1090 Financial Impact of Drought-Related Issues 11/1/2007
1089 Audit and Reporting Tips for 2007 10/4/2007
1088 Statement on Auditing Standards No. 103, Audit Documentation 9/28/2007
1087 Application to Local ABC Boards of Governmental Accounting Standards Board Statement No. 45.  9/19/2007
1086 Audit of NC 401K Plan    9/13/2007
1085 OPEB Investment Options with the State Treasurer  9/13/2007
1084 Audits of Local Governments and Public Authorities - Payroll and Related Liabilities  8/24/2007
1083 Payroll Liabilities and Responsibilities  8/15/2007
1082 Changes in Administration of Local Government Employees and Teachers and State Employees Retirement Systems  8/9/2007
1081 Collateralization of Public Deposits and Pooling Bank List    6/12/2007
1080 Contract to Audit Accounts and Approval of Invoices-- Memo 1076 Revised    6/1/2007
1079 Worker Status -- Employee or Independent Contractor    5/21/2007
1078 Compliance Supplements for 2007    5/10/2007
1077 Statement on Auditing Standards No. 112, "Communicating Internal Control Related Matters Identified in an Audit," from the Local Government Perspective.    8/1/2007
1076 Replaced by Memo 1080      5/3/2007
1075 2006 County Spending on School Capital Outlay    4/25/2007
1074 Municipal Electric Systems Report for 2006    4/5/2007
1073 County Cash & Taxes with Fund Balance Available for 2006   3/27/2007
1072 Municipal Water/Sewer Report for 2006   4/4/2007
1071 Municipal Cash & Taxes with Fund Balance Available for 2006   4/4/2007
1070 Statement on Auditing Standards No. 112    5/21/2007
1069 Collateralization of Public Deposits and Pooling Bank List      12/19/2006
1068

Volunteer Firefighters Employee/Contractor Status, Identity Theft Protection Act, and Grant Funded Construction Contracts

     10/19/2006
1067 Common Reporting Issues for Local Governments     9/28/2006
1066 Recent Legislative Changes Affecting Local Governmental Units and Public Authorities     9/28/2006
1065 Audit and Financial Reporting Alert 2006     9/20/2006
1064 Governmental Accounting Standards Board Statement No. 43 Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans Governmental Accounting Standards Board Statement No. 45 Accounting and Financial Reporting by Employers for Post-employment Benefits Other Than Pensions   Revised 8/8/2009     8/18/2006
1064S OPEB Statistical Table (Supplemental to Memo 1064)     8/18/2006
1063 General Guidelines for Using State Lottery Proceeds for School Construction     8/3/2006
1062 Collateralization of Public Deposits and Pooling Bank List as of June 30, 2006.     7/3/2006
1061 Vendor Gifts     6/5/2006
1060A Clarification of Memorandum No. 1060     7/7/2006
1060 Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures     6/5/2006
1058 Impact of County Net Asset Deficits for School Debt upon Bond Ratings     4/28/2006
1057 Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices     4/28/2006
1056 Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"     4/28/2006
1055 2005 County Spending on Capital School Outlay     4/26/2006
1054 Changes in Election Process     4/28/2006
1053 Changes in Registration and Property Tax Billings for Annually Registered Motor Vechicles     4/28/2006
1052 2005 Statistical Information on Electrical Systems Operation     4/13/2006
1051 2005 Municipal Water/Sewer Report     4/6/2006
1050 2005 Municipal Cash & Taxes with Fund Balance Available     4/6/2006
1049 2005 County Cash & Taxes with Fund Balance Available     4/6/2006
1048 W-2 Treatment of Cost of Group Term Life Insurance     3/3/2006
1047 Collateralization of Public Deposits and Pooling Bank List     12/31/2005
1046 Implementation of House Bill 1779 (Session Law 2005-294)     12/12/2005
1045 Sales Tax Refunds and Motor Vechicle Property Taxes     11/28/2005
1044 Common Reporting Issues for Local Governments     11/1/2005
1042 Flood Insurance     9/7/2005
1041 Medicare Part D Issues     9/9/2005
1040 Governmental Auditing Standards (Yellow Book) revisions to Continuing Professional Education Requirements     8/11/2005
1039 Single Audit and Yellow Book Issues for the Fiscal Year Ending June 30, 2005     8/11/2005
2005 Audit and Financial Reporting Alert  8/16/2005
1038 Recent Legislative Changes Affecting Local Governmental Units and Public Authorities     8/16/2005
1037 Collateralization of Public Deposits and Pooling Bank List     6/30/2005
1036 State Treasurer's Governmental Award for Excellence in Accounting and Management     8/12/2005
1035 Management of Cash and Taxes and Fund Balance - Municipalities For the Fiscal Year ended June 30, 2004     04/15/2005
1034 Contract to Audit Accounts (For LGC-205), and Approval of Interim and Final Invoices     04/25/2005
1033 Statistical Information on Electric System Operations     04/25/2005
1032 Statistical Information on Water and Sewer Operations     04/15/2005
1031 Report on County Spending on Capital School Outlay     04/15/2005
1030 Management of Cash and Taxes and Fund Balance - Counties For the Fiscal Year ended June 30, 2004     04/15/2005
1029 Preparing Public Housing Authority Financial Statements under GASB 34     02/11/2005
1028 Collateralization of Public Deposits and Pooling Bank List     12/31/2004
1027 New Electronic Central Post Office for Secondary Market Disclosure Filing     10/28/2004
1026 Proper Reporting of Pooled Cash and Interfund Borrowing on Annual Finanical Statements     10/14/2004
1025 Illustrative Financial Statements, Retirement Contribution Rates     9/17/2004
1024 Single Audit and Yellow Book Issues for Fiscal Year Ending June 30, 2004     8/13/2004
1023 GASB Statement 34 Implementation Issues for Charter Schools     8/20/2004
1022 Collateralization of Public Deposits and Pooling Bank List     6/30/2004
1021 Amendment to Governmental Auditing Standards (Yellow Book) Interpretation of Continuing Eductation and Training Requirements and Clarification of Yellow Book Independence Standards     6/11/2004
1020 North Carolina Compliance Supplements for 2004     4/30/2004
1019 Report on County Spending on Public School Capital Outlay     4/28/2004
1018 Statistical Information on Electrical System Operations     4/28/2004
1017 Statistical Information on Water and Sewer Operations     4/28/2004
1016 Contract to Audit Accounts (Form LGC-205), and Approval of Interim and Final Invoices     4/20/2004
1015 Recognition of Sales Tax and Other Revenues at Year-End     3/31/2004
1014 Fund Balance Available for Appropriation     4/15/2004
1013 Management of Cash and Taxes - Municipalities For the Fiscal Year Ended June 30, 2003     4/15/2004
1012 Management of Cash and Taxes - Counties For the Fiscal Year Ended June 30, 2003     4/15/2004
1011 Allowable Investments to Qualify for In-Substance Defeasance     2/24/2004
1010 Funds held in the Escheat Fund for Taxpayers     2/23/2004
1009 Group Term Life Insurance Premiums - Memo 1009 has been replaced by Memo 1048     1/16/2004
1008 Hospital Operations and Funding 2002     1/13/2004
1007 Collateralization of Public Deposits and Pooling Bank List     12/31/2003
1004 Internal Controls Over Deposits to the Supplemental Retirement Income Plan of North Carolina Retirement Income Plan of North Carolina     10/22/2003
1003 GASB Derivates Technical Bulletin (TB) No. 2003-1     10/15/2003
1002 Reporting Issues for Boards of Education
Release of Illustrative Statements for Carolina County Board of Education		     9/26/2003
1001 Illustrative Financial Statements, Retirement Contribution Rates - Revised     9/26/2003
1000 Recently Released Governmental Accounting Standards Board (GASB) Statements     7/30/2004
999 Reporting Requirements for Special Purpose Government Under Governmental Accounting Standards Board (GASB) Statement No. 34     9/12/2003
998 Reporting Issues for GASB 34     8/12/2003
997 Single Audit and Yellow Book Issues for the Fiscal Year Ending June 30, 2003     7/29/2003
996 Sales and Use Tax distribution changes and Hold Harmless Revenues     7/17/2003
995 Collateralization of Public Deposits and Pooling Bank List     6/30/2003
994 Revised U.S. Governmental Accounting Office (GAO) Standards (Yellow Book) on Independence     8/22/2003
994A Notification Form to Document Willingness to Provide Non-Audit Services     5/26/2004
993 Impact of 2003 Federal Compliance Supplements Upon Local Government Supplements     4/23/2003
992 Report on County Spending on Public School Capital Outlay     4/28/2003
991 Statistical Information on Water and Sewer Operations     4/28/2003
990 Statistical Information on Electrical System Operations     4/28/2003
989 Fund Balance Available for Appropriation     3/14/2003
988 Management of Cash and Taxes - Municipalities For the Fiscal Year ended June 30, 2002     3/10/2003
987 Management of Cash and Taxes - Counties For the Fiscal Year ended June 30, 2002     3/10/2003
986 Contract to Audit Accounts (Form LGC-205), and Approval of Interim and Final Invoices     2/27/2003
985 Collateralization of Public Deposits and Pooling Bank List     12/31/2002
984 Financial Reporting and Auditing Issues     11/27/2002
983 Review of Current Year Budgets     11/22/2002
982 Report on Hospital Operations and Funding     10/14/2002
981 Governmental Accounting Standards Board (GASB) Pronouncements to Be Implemented with GASB Statement No. 34     10/11/2002
980 Questions Concerning the Implementation of Governmental Accounting Standards Board (GASB) Statement No. 34     10/11/2002
979 Acceleration of the Additional Local Option Sales Tax and Local Revenue Issues     10/10/2002
978 GASB 34 Resources - Illustrative Financial Statements and Tools     10/8/2002
977 Determining Materiality for Financial Statements Prepared in Accordance with GASB Statement No.34     9/25/2002
976 Implementation of GASB Statement No. 34     9/16/2002
975 Reporting School Capital Assets     8/20/2002
974 Financial Reporting Issues for Governmental Accounting Standards Board (GASB) Statement No. 34     8/15/2002
973 GASB Statement No. 34 Implementation Issues for Local Education Agencies     8/15/2002
972 Revisions to the Audit Manual for the Fiscal Year ended June 30, 2002     8/7/2002
971 Sales Tax on Telecommunication Services     7/24/2002
970 Single Audit and Yellow Book Issues for the Fiscal Year Ending June 30, 2002     7/24/2002
969 Collateralization of Public Deposits and Pooling Bank List     6/28/2002
968 Statistical Information on Electrical System Operations     6/14/2002
967 Statistical Information on Water and Sewer Operations     6/14/2002
966 Nationally Recognized Excellence in Financial Reporting Award Programs     9/19/2002
965 State Treasurer's Governmental Award for Excellence in Accounting and Management     9/19/2002
964 GASB Statement 34 – Chart of Accounts Changes     5/15/2002
963 Recent Legislative Changes Affecting Local Governments and Public Authorities     5/3/2002
962 Report on County Spending on Public School Capital Outlay     5/1/2002
961 North Carolina State Compliance Supplements for 2002     4/15/2002
960 Management of Cash and Taxes - Municipalities for the Fiscal Year ended June 30, 2001     4/25/2002
959 Management of Cash and Taxes - Counties for the Fiscal Year ended June 30, 2001     4/25/2002
958 Fund Balance Available for Appropriation     3/4/2002
957 Contract to Audit Accounts and Approval of Interim and Final Invoices Microsoft Excel   2/28/2002
956 Application of Governmental Accounting Standards Board Statement No. 37 for those implementing Phase I statement 34     1/14/2002
955 Collateralization of Public Deposits and Pooling Bank List     12/28/2001
953 Reporting issues for the 2000-2001 Fiscal Year     9/14/2001
952 Audit Issues (including use of 911 funds)     9/12/2001
951 Revisions to the Audit Manual for the Fiscal Year Ended June 30, 2001     9/12/2001
950 Single Audit Issues for the Fiscal Year Ending June 30, 2001     8/2/2001
949 Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions and Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues Microsoft Excel   8/24/2001
948 Revisions to Public School Building Capital Fund Ten-year Planning Projections     9/6/2001
947 Escrowed Inventory Tax Reimbursements     8/9/2001
946 Application of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments, to Local ABC Boards Microsoft Excel   8/9/2001
945 Application of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments, to Public Hospitals - Data Microsoft Excel   7/20/2001
944 Revisions to the Audit Manual for the Fiscal Year Ended June 30, 2001 (includes annual pension fund contribution numbers)     7/20/2001
942 Nationally Recognized Excellence in Financial Reporting Award Programs     6/5/2001
941 Statistical Information on Electric System Operations Microsoft Excel   6/1/2001
940 Statistical Information on Water and Sewer Operations Microsoft Excel   5/31/2001
938 Report on County Spending on Public School Capital Outlay Microsoft Excel   5/1/2001
937 Management of Cash and Taxes Municipalities For the Fiscal Year ended June 30, 2000 Microsoft Excel   4/23/2001
936 Fund Balance Available for Appropriation Microsoft Excel   4/23/2001
935 State Treasurer’s Governmental Accounting/Financial Management Award Program     4/9/2001
934 Issues related to Infrastructure and Capitalization of Fixed Assets     5/4/2001
933 Management of Cash and Taxes Counties For the Fiscal Year ended June 30, 2000 Data Microsoft Excel   4/23/2001
932 Contract to Audit Accounts and Approval of Interim and Final Invoices     2/20/2001
931 Escrowed Local Government Reimbursements     2/12/2001
929 Results of Municipals and Counties Survey on Consolidating and Billing of Tax Functions Microsoft Excel   2/8/2001
928 Local Governments and Public Authorities - Implementation Phases for GASB 34 Microsoft Excel   1/23/2001
927 Wireless 911 Funds, Court Costs and Changes in Billing for Medicaid Services     2/6/2001
926 Collateralization of Public Deposits and Pooling Bank List, December 29th, 2000     1/29/2000
925 Report on Hospital Operations and Funding Microsoft Excel   11/2/2000
924 Items of Concern: Change Orders or Other Contractual Modifications, Fair Labor Standards Act Amendment, and the State 401(k) Plan     9/21/2000
923 Staff Changes - State and Local Government Finance Division     9/21/2000
922 Financial Reporting Issues for Electric Funds     9/21/2000
921 Accounting and Budgeting for Wireless 911 Funds     6/22/2000
920 Gross Receipt Tax on Short Term Lease or Rental Property     6/22/2000
919 Collateralization of Public Deposits and Pooling Bank List     6/30/2000
918 Single Audit and Yellow Book Issues for the Fiscal Year Ending June 30, 2000     6/13/2000
917 Accounting and Financial Reporting Issues Related to Sales Tax Refunds For Boards of Education and Charter Schools     6/19/2000
916 Findings Based on the LGC Staff Review of Audited Financial Statements for the 1998-99 Fiscal Year     9/15/2000
915 Revisions to the Audit Manual for the Fiscal Year Ended June 30, 2000     6/2/2000
914 Statistical Information on Electric System Operations     6/15/2000
913 Statistical Information on Water and Sewer Operations Microsoft Excel   6/12/2000
912 Small Issuer Exception from Arbitrage Rebate Increased for Public School Capital Expenditures     4/27/2000
911 Report on County Spending on Public School Capital Outlay Microsoft Excel Microsoft Word 5/1/2000
910 Limitations on Estimated Tax Collection for Budgetary Purposes, and Acceptance of Electronic Payments by Local Governments     4/12/2000
909 Fund Balance Available for Appropriation     3/31/2000
908 Management of Cash and Taxes – Municipalities For the Fiscal Year ended June 30, 1999     4/19/2000
907 Management of Cash and Taxes - Counties For the Fiscal Year ended June 30, 1999 Microsoft Excel   3/27/2000
904 Questions from Public Housing Authorities Concerning North Carolina General Statutes Chapter 159     2/25/2000
903 Staff Changes - State and Local Government Finance Division     2/18/2000
902 Contract to Audit Accounts and Approval of Interim and Final Invoices     2/16/2000
901 IRS Form 945 for Reporting Non-Payroll Information     1/28/2001
900 Collateralization of Public Deposits and Pooling Bank List     12/31/1999
899 Contract to Audit Accounts of Public Housing Authority Financial Statements Prepared in Accordance with Generally Accepted Accounting Principles     11/2/1999
898 Amendments to Governmental Auditing Standards (Yellow Book)     10/21/1999
897 Reporting and Budgeting Issues Related to the Recent Hurricanes     10/12/1999
896 Financial Reporting of Postemployment Benefits and On-Behalf of Contributions     9/24/1999
894 Nationally Recognized Excellence in Financial Reporting Award Programs     7/14/1999
893 State Treasurer's Governmental Accounting/Financial Management Award Program     7/14/1999
891 Statistical Information on Electric System Operations Microsoft Excel   7/6/1999
890 Collateralization of Public Deposits and Pooling Bank List     6/30/1999
889 Statistical Information on Water and Sewer Operations   Microsoft Word 6/22/1999
888 North Carolina Department of Health and Human Services - DMH/DD/SAS Single Audit Cross Cutting Compliance Supplement     6/15/1999
887 Cash and Investment Issues     5/28/1999
886 Management of Cash and Taxes - Municipalities For the Fiscal Year ended June 30, 1998 Microsoft Excel   6/11/1999
885 Management of Cash and Taxes - Counties For the Fiscal Year ended June 30, 1998 Microsoft Excel   5/21/1999
884 Report on County Spending on Public School Capital Outlay Microsoft Excel   4/27/1999
883 Budgeting Issues     5/10/1999
882 Single Audit Issues for the Fiscal Year Ending June 30, 1999     6/19/1999
881 Fund Balance Available for Appropriation     5/3/1999
880 Changes Relating to Use of Sales Tax Revenue and Refunds     4/22/1999
879 Revisions to Withholding From Nonresidents for Personal Services, And Other Payroll and Retirement Issues     5/3/1999
878 Contract to AuditAccounts and Approval of Interim and Final Invoices     1/29/1999
877 Collateralization of Public Deposits     12/31/1998
876 Implementation of GASB Technical Bulletin No. 98-1 For Financial Statements on which the Auditor's Report Date Is after October 31, 1998     10/23/1998
875 State Treasurer's Governmental Accounting/Financial Management Award Program     10/22/1998
874 Financial Reporting of Postemployment Benefits, Compensated Absences, and Incentive Awards     9/10/1998
873 Public Health Authorities     9/11/1998
872 Accounting and Budgeting for Property Taxes on Motor Vehicles   Microsoft Word 8/10/1998
870 Annual Audits of Charter Schools     6/23/1998
869 Municipal Water & Sewer Operations Memo for the Fiscal Year Ended 6/30/97 and related definitions Microsoft Excel   8/12/1998
868 Electric System Operations memo and related definitions     6/16/1998
865 Management of Cash and Taxes - Municipalities - For the Fiscal Year Ended 6/30/97 Microsoft Excel   6/12/1998
864 Management of Cash and Taxes - Counties - For the Fiscal Year Ended 6/30/97 Microsoft Excel   6/12/1998
863 Withholding From Nonresidents for Personal Services     1/7/1998
862 Contract to Audit Accounts and Approval of Interim and Final Invoices     2/25/1998
859 Accounting for the State of North Carolina Public School Building Bonds and Related Sales Tax Issues     10/16/1997
858 Financial Reporting Issues for the Fiscal Year Ended 6/30/97     8/21/1997
857 Findings Based on the LGC Staff's Review of Audited Financial Statements for the 1995-96 Fiscal Year      10/27/1997
856 Revisions to Laws for Local Government Purchasing and Property Disposal     11/18/1997
855 Single Audit Issues for the Fiscal Year Ended 6/30/97     7/22/1997
854 Audits Performed Under the Yellow Book     7/23/1997
853 Statistical Information on Water and Sewer Operations     10/9/1997
850 Budgeting Issues for Fiscal Year Ending 6/30/98     6/17/1997
848 Contract to Audit Accounts and Approval of Interim and Final Invoices     4/1/1997
847 Role of the Department of State Treasurer in Administering State Bond Proceeds, Public School Building Bond Act of 1996     3/4/1997
846 Internal Revenue Service Industrial Revenue Bond Audit Program     2/18/1997
845 Audit Requirements for the Fiscal Year Ended 6/30/97     2/11/1997
842 Accounting for the Proceeds of the State of North Carolina Public School Building Bonds     1/3/1997
814 Issues of Concern For Fiscal Year 1995-96 and Future Years     5/1/1995
788 Assessment and Collection of Property Taxes and Motor Vehicles     8/31/1993
771 GASB Statement 14, The Financial Reporting Entity     7/21/1993
741 Qualifications Standard for Auditors Performing Audits Under Government Auditing Standards (the "Yellow Book")     6/24/1991
716 Qualifications Standard and Quality Control Standard for Auditors Performing Audits Under the Government Auditing Standards (Yellow Book)     5/22/1990
569 Internal Controls - Small Local Government Units     4/19/1984
568 Internal Controls     4/9/1984