Memos

Document Name
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2018 - REVISED
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2019
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2020
Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2019
Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2020
Management of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 2014
Memo 2018-05 Resolution Template in Word
Memo 2022-07 How Transfers From Your Water/Sewer Utility Funds to Your General Fund Can Negatively Impact Your Eligibility for State Funding for Your Utility Funds (including SRF, VUR and Possibly ARPA Funds Grants from DEQ)
Municipal Cash & Taxes with Fund Balance Available for 2006
Municipal Electric Systems Report for 2006
Municipal Water/Sewer Report for 2006
New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68
New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits
New Statewide 403(b) Option for Teachers and Educational Personnel
North Carolina State Education Assistance Authority Securities and Disclosures for June 30, 2008
Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities
Opioid Settlement Funds: Auditing and Compliance Reporting
Other Post Employment Benefits Accounting and Reporting Issues
Payroll Liabilities and Responsibilities
Proper Accounting Treatment for Cost Allocations