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collapse Year : 2016 ‎(15)
2017-01.pdf2017-01Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201607/20/2016Audit and Accounting Resources, Audit Reports
2016-23.pdf2016-23Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts06/30/2016Audit and Accounting Resources, Audit Reports
2016-22.pdf2016-22Collateralization of Public Deposits and Pooling Bank List06/30/2016Cash and Investments, Forms and Instructions
2016-21.pdf2016-21Instructions for LGC-203EZ and the Standard LGC-203 forms.  *NEW* Change in COLL-91 (previously INV-91) process.  Both reports are due to be sent by or before July 25, 2016.06/30/2016Cash and Investments, Forms and Instructions
2016-20.pdf2016-20Statistical Information on Electric System Operations06/17/2016Financial Analysis Tools, Statistical
2016-19.pdf2016-19Statistical Information on Water and Sewer Operations06/10/2016Financial Analysis Tools, Statistical
2016-18.pdf2016-18Report on County Spending on Public School Capital Outlays04/29/2016Financial Analysis Tools, Statistical
2016-17.pdf2016-17Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 201505/05/2016Financial Analysis Tools, Statistical
2016-16.pdf2016-16Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 201504/26/2016Financial Analysis Tools, Statistical
2016-15.pdf2016-152016 State Compliance Supplements05/02/2016Audit and Accounting Resources, Audit Reports, Compliance Auditing
2016-14.pdf2016-14GASB Statement 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans and GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions03/29/2016Audit and Accounting Resources, GASB, Pension
2016-13.pdf2016-13GASB Statement 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 6803/11/2016Audit and Accounting Resources, GASB, Pension
2016-11.pdf2016-11Changes to State Single Audit Implementation Act02/26/2016Audit and Accounting Resources, Audit Reports, Compliance Auditing
2016-10-A.docx2016-10-AIran Divestment Act Certification Template02/17/2016Other
2016-10.pdf2016-10Iran Divestment Act Notice for Local Governments in North Carolina02/17/2016Other
collapse Year : 2015 ‎(17)
2016-09.pdf2016-09Instructions for LGC-203 FORMs: LGC-203EZ & Standard LGC-203 Reports Due to us by January 25, 201512/31/2015Cash and Investments, Forms and Instructions
2016-08 REVISED.pdf2016-08 REVISEDCollateralization of Public Deposits and Pooling Bank List12/31/2015Cash and Investments, Forms and Instructions
2016-07.pdf2016-07Continuing Disclosure Requirements of Rule 15c2-1211/30/2015Audit and Accounting Resources, Audit Reports, Debt, Forms and Instructions, Other
2016-06.pdf2016-06Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices11/12/2015Audit and Accounting Resources, Forms and Instructions
2016-05.pdf2016-05GASB Statement 72, Fair Value Measurement and Application10/01/2015Audit and Accounting Resources, Audit Reports, GASB
2016-04.pdf2016-042015 Financial Statement Reporting Tips09/09/2015Audit and Accounting Resources
2016-03.pdf2016-03Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201508/26/2015Audit and Accounting Resources, Audit Reports
2016-02.pdf2016-02Accounting for Long-Term Revolving Loans08/03/2015Audit and Accounting Resources, GASB
2015-19.pdf2015-19GASB 68 Financial Reporting for the Firefighters' and Rescue Squad Workers' Pension Fund for Fiscal Year Ended June 30, 201506/30/2015Audit and Accounting Resources, GASB, Pension
2015-17.pdf2015-17Collateralization of Public Deposits and Pooling Bank List06/30/2015Cash and Investments, Forms and Instructions
2015-16.pdf2015-16Instructions for LGC-203 FORMs: LGC-203EZ & Standard LGC-203 and INV 91's06/30/2015Cash and Investments, Forms and Instructions
2015-15.pdf2015-15Internal Controls for a Small Unit of Government04/30/2015Internal Control
2015-14.pdf2015-14Report on County Spending on Public School Capital Outlays04/14/2015Financial Analysis Tools, Statistical
2015-13.pdf2015-13Statistical Information on Electric System Operations04/28/2015Financial Analysis Tools, Statistical
2015-12.pdf2015-12Statistical Information on Water and Sewer Operations04/28/2015Financial Analysis Tools, Statistical
2015-11 REVISED.pdf2015-11 REVISEDManagement of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 201410/08/2015Financial Analysis Tools, Statistical
2015-10 REVISED.pdf2015-10 REVISEDManagement of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year ended June 30, 201404/06/2015Financial Analysis Tools, Statistical
collapse Year : 2014 ‎(23)
2015-09.pdf2015-09Instructions for LGC-203 FORMs: LGC-203EZ & Standard LGC-203 - Reports due to us by January 25, 201512/31/2014Cash and Investments, Forms and Instructions
2015-08.pdf2015-08Collateralization of Public Deposits and Pooling Bank List12/31/2014Cash and Investments, Forms and Instructions
2015-07.pdf2015-07Continuing Disclosure Requirements of Rule 15c2-1211/5/2014Audit and Accounting Resources, Audit Reports, Debt, Forms and Instructions, Other
2015-06 REVISED.pdf2015-06 REVISEDGASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions12/01/2014Audit and Accounting Resources, Audit Reports, GASB, Pension
2015-05.pdf2015-05Effect of Sequestration on Certain Local Government Filers of Form 8038-CP (Recipients of Direct Credit Subsidy Payments)10/15/2014Audit and Accounting Resources, Budgeting, Debt
2015-04.pdf2015-04Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 6809/05/2014Audit and Accounting Resources, GASB
2015-03.pdf2015-03Auditing and Reporting Tips for 201408/25/2014Audit and Accounting Resources
2015-02.pdf2015-02Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201408/07/2014Audit and Accounting Resources, Audit Reports
2015-01.pdf2015-01Secondary Market Reporting07/10/2014Audit and Accounting Resources
2014-23.pdf2014-23Collateralization of Public Deposits and Pooling Bank List06/30/2014Cash and Investments, Forms and Instructions
2014-22.pdf2014-22Instructions for LGC-203 FORMs: LGC-203EZ & Standard LGC-203 and INV 91s - Reports due to us by July 25, 201406/30/2014Cash and Investments, Forms and Instructions
2014-21 REVISED.pdf2014-21 REVISEDReporting of School Local Current Expense in the Annual Audit Report - Revised09/17/2014Audit and Accounting Resources
2014-20.pdf2014-20North Carolina State Compliance Supplements for 201405/12/2014Audit and Accounting Resources, Audit Reports
2014-19.pdf2014-19Statistical Information on Electric System Operations05/05/2014Financial Analysis Tools, Statistical
2014-18.pdf2014-18Budgeting for Property Tax Revenues Under Tag and Tax Together04/24/2014Audit and Accounting Resources
2014-17.pdf2014-17Report on County Spending on Public School Capital Outlays04/28/2014Financial Analysis Tools, Statistical
2014-16.pdf2014-16Statistical Information on Water and Sewer Operations04/21/2014Financial Analysis Tools, Statistical
2014-15.pdf2014-15Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices4/2/2014Audit and Accounting Resources, Forms and Instructions
2014-14 REVISED.pdf2014-14 REVISEDManagement of Cash and Taxes and Fund Balance Available  - Municipalities for the Fiscal Year ended June 30, 20133/31/2014Financial Analysis Tools, Statistical
2014-13.pdf2014-13Management of Cash and Taxes and Fund Balance Available  - Counties - for the Fiscal Year ended June 30, 20133/31/2014Financial Analysis Tools, Statistical
2014-12.pdf2014-12New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 6802/28/2014Audit and Accounting Resources, Pension
2014-11.pdf2014-11Instructions for LGC-203 FORMs - LGC-203EZ & Standard LGC-20301/06/2014Cash and Investments, Forms and Instructions
2014-10.pdf2014-10Collateralization of Public Deposits and Pooling Bank List01/06/2014Cash and Investments, Forms and Instructions
collapse Year : 2013 ‎(26)
2014-09.pdf2014-09Continuing Disclosure Requirements of Rule 15c2-1211/05/2013Audit and Accounting Resources, Forms and Instructions
2014-08.pdf2014-08Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities09/30/2013Audit and Accounting Resources, GASB
2014-07.pdf2014-07Proper Accounting Treatment for Cost Allocations10/07/2013Audit and Accounting Resources
2014-06.pdf2014-06Public Records Management09/16/2013Audit and Accounting Resources
2014-05.pdf2014-05Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201308/13/2013Audit and Accounting Resources, Audit Reports
EFT MSA.pdfEFT MSAElectronic Funds Transfer (EFT) Master Contract Awarded - 7/18/201307/31/2013Other
2014-04.pdf2014-04New Reporting Form - County Collections Remitted Through DST to State07/31/2013Forms and Instructions
2014-03.pdf2014-03Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 201308/08/2013Audit and Accounting Resources, Audit Reports
2014-02.pdf2014-02Statistical Information on Electric System Operations07/29/2013Financial Analysis Tools, Statistical
2014-01.pdf2014-01Statistical Information on Water and Sewer Operations07/17/2013Financial Analysis Tools, Statistical
2013-21.pdf2013-21Instructions for Two New LGC-203 FORMs - LGC-203EZ and Standard LGC-203 - Report is due to us by July 25, 201306/26/2013Cash and Investments, Forms and Instructions
2013-20.pdf2013-20Collateralization of Public Deposits and Pooling Bank List <Revised>06/26/2013Cash and Investments, Forms and Instructions
2013-19.pdf2013-19Auditing and Reporting Tips for 201308/12/2013Audit and Accounting Resources, Audit Reports
2013-18.pdf2013-18New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits06/04/2013Audit and Accounting Resources
2013-17.pdf2013-17North Carolina State Compliance Supplements for 201305/02/2013Audit and Accounting Resources, Compliance Auditing
2013-16.pdf2013-16Implementation of the New Motor Vehicle Property Tax Collection System05/23/2013Audit and Accounting Resources
2013-15 REVISED.pdf2013-15 REVISEDManagement of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 201205/14/2013Cash and Investments, Financial Analysis Tools, Statistical
2013-14 REVISED.pdf2013-14 REVISEDManagement of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year ended June 30, 201204/30/2013Cash and Investments, Financial Analysis Tools, Statistical
2013-13.pdf2013-13Clarified Auditing Standards04/29/2013Audit and Accounting Resources, Audit Reports
2013-12.pdf2013-122011 Revision - Government Auditing Standards (GAGAS)04/16/2013Audit and Accounting Resources, Compliance Auditing
2013-11.pdf2013-11Report on County Spending on Public School Capital Outlays04/08/2013Financial Analysis Tools, Statistical
2013-10.pdf2013-10Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices04/04/2013Audit Reports, Forms and Instructions
2013-09 REVISED.pdf2013-09 REVISEDGASB Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position.  GASB Statement No. 65 Items Previously Reported as Assets and Liabilities.03/13/2013Audit and Accounting Resources, GASB
2013-08.pdf2013-08Effect of Sequestration on Certain Local Government Filers or Form 8038-CP (Recipients of Direct Credit Subsidy Payments)03/05/2013Audit and Accounting Resources
2013-7.pdf2013-7Form LGC-203 Due for January 25, 201301/02/2013Cash and Investments, Forms and Instructions
2013-6.pdf2013-6Collateralization of Public Deposits and Pooling Bank List01/03/2013Cash and Investments, Forms and Instructions
collapse Year : 2012 ‎(15)
2013-04.pdf2013-04Use and Reporting of Other Restricted Funds (Fund 8)12/05/2012Audit and Accounting Resources, Audit Reports
2013-03.pdf2013-03Custody and Proper Safekeeping of Local Government Investments10/29/2012Audit and Accounting Resources, Cash and Investments
2013-02.pdf2013-02Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201208/02/2012Audit and Accounting Resources, Audit Reports
2013-01.pdf2013-01Guidance for Auditing Supplementary Information07/20/2012Audit and Accounting Resources, Audit Reports
2012-23.pdf2012-23Form LGC-203 Due for July 25, 201206/22/2012Cash and Investments, Forms and Instructions
2012-22.pdf2012-22Collateralization of Public Deposits and Pooling Bank List06/22/2012Cash and Investments, Forms and Instructions
2012-21.pdf2012-21North Carolina State Compliance Supplements for 201206/12/2012Audit and Accounting Resources, Compliance Auditing
2012-20.pdf2012-20Winners – State Treasurer’s Award for Excellence in Accounting and Financial Management06/22/2012Other
2012-19.pdf2012-19New Statewide 403(b) Option for Teachers and Educational Personnel11/07/2011Other
2012-18.pdf2012-18Statistical Information on Electric System Operations05/03/2012Financial Analysis Tools, Statistical
2012-17.pdf2012-17Statistical Information on Water and Sewer Operations05/02/2012Financial Analysis Tools, Statistical
2012-16.pdf2012-16Report on County Spending on Public School Capital Outlays04/30/2012Financial Analysis Tools, Statistical
2012-15.pdf2012-15Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 201104/17/2012Cash and Investments, Financial Analysis Tools, Statistical
2012-14.pdf2012-14Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 201104/17/2012Cash and Investments, Financial Analysis Tools, Statistical
2012-13.pdf2012-13Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices 02/29/2012Audit Reports, Forms and Instructions
collapse Year : 2011 ‎(22)
2012-12.pdf2012-12Form LGC-203 Due for January 25, 201212/21/2011Cash and Investments, Forms and Instructions
2012-11.pdf2012-11Collateralization of Public Deposits and Pooling Bank List12/21/2011Cash and Investments, Forms and Instructions
2012-10.pdf2012-10Continuing Disclosure Requirements of Rule 15c2-1212/09/2011Audit and Accounting Resources, Forms and Instructions
2012-09.pdf2012-09Update on Memorandum #2012-02 Regarding Reporting Requirements for Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government (House Bill 595)10/18/2011Audit and Accounting Resources, Debt
2012-08.pdf2012-08Recent Legislative Changes Affecting State Street-Aid to Municipalities10/4/2011Audit and Accounting Resources
2012-07.pdf2012-07Audit and Reporting Tips for 20119/13/2011Audit and Accounting Resources, Audit Reports
2012-06.pdf2012-06Local Government Issues in the Aftermath of Hurricane Irene8/31/2011Other
2012-05.pdf2012-05Retirement & Investment Disclosures for the Fiscal Year Ended June 30, 20118/23/2011Audit and Accounting Resources, Audit Reports
2012-04.pdf2012-04Current Expense Appropriations for the 2009-10 Fiscal Year8/22/2011Financial Analysis Tools, Statistical
2012-03.pdf2012-03Potential Disclosure Requirements Resulting from Standard and Poor's Downgrade of Defeased Municipal Bonds Backed by U.S. Treasury Securities08/09/2011Other
2012-02.pdf2012-02Recent Enactment of Session Law 2011-291 (House Bill 595) Requiring Reporting of Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government07/25/2011Audit and Accounting Resources, Debt
2011-23.pdf2011-23Form LGC-203 and Form INV-91 Due for June 30, 20116/29/2011Cash and Investments, Forms and Instructions
2011-22.pdf2011-22Collateralization of Public Deposits and Pooling Bank List6/29/2011Cash and Investments, Forms and Instructions
2011-21.pdf2011-21Winners - State Treasurer's Award for Excellence in Accounting and Financial Management6/17/2011Other
2011-20.pdf2011-20North Carolina State Compliance Supplements for 201106/2/2011Audit and Accounting Resources, Compliance Auditing
2011-19.pdf2011-19Changes Required for Units Investing in State Treasurer's OPEB Fund [Also see OPEB Resources]05/18/2011Audit and Accounting Resources, OPEB
2011-18.pdf2011-18Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices05/2/2011Audit Reports, Forms and Instructions
2011-17.pdf2011-17Statisticial Information on Electric System Operations05/11/2011Financial Analysis Tools, Statistical
2011-16.pdf2011-16Statistical Information on Water and Sewer Operations05/11/2011Financial Analysis Tools, Statistical
2011-15.pdf2011-15Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 201005/10/2011Financial Analysis Tools, Statistical
2011-14.pdf2011-14Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2010 [Revised]05/10/2011Financial Analysis Tools, Statistical
2011-13.pdf2011-13Report on County Spending on Public School Capital Outlays04/26/2011Financial Analysis Tools, Statistical
collapse Year : 2010 ‎(20)
2011-1.pdf2011-1GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets08/23/2010Audit and Accounting Resources, GASB
2011-5.pdf2011-5SAS No. 117, Compliance Audits8/25/2010Audit and Accounting Resources, Compliance Auditing
2011-03.pdf2011-03Communicating Internal Control Related Matters Identified in an Audit07/21/2010Audit and Accounting Resources, Internal Control
2010-38.pdf2010-38Unauthorized Substance Tax6/25/2010Audit and Accounting Resources
2010-37.pdf2010-37State of North Carolina Compliance Supplements for 201006/18/2010Audit and Accounting Resources, Compliance Auditing
2010-36.pdf2010-36Accounting for Recovery Zone Economic Development Bonds (Direct Payment)5/25/2010Audit and Accounting Resources, Debt
2010-35.pdf2010-35GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance9/29/2010Audit and Accounting Resources, Audit Reports, GASB
2010-34.pdf2010-34Credit Requirement Changes for Recovery Zone Facility Bonds5/17/2010Audit and Accounting Resources, Debt
2010-33.pdf2010-33Credit Ratings Recalibration to "Global Scale" - Possible Material Event; CUSIP Rquirement on Debt Service Payments5/6/2010Audit and Accounting Resources, Debt
2010-32.pdf2010-32Application to Phase III Governments and Governmental Accounting Standards Board Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions04/30/2010Audit and Accounting Resources, OPEB
2010-31.pdf2010-31Statistical Information on Electric System Operations4/29/2010Financial Analysis Tools, Statistical
2010-30.pdf2010-30Statistical Information on Water and Sewer Operations4/29/2010Financial Analysis Tools, Statistical
2010-29.pdf2010-29REVISED Report on County Spending on Public School Capital Outlay5/27/2010Financial Analysis Tools, Statistical
2010-28.pdf2010-28Update on Changes in Stimulus Bond Programs from Passage of the Jobs Bill (HR 2847)4/19/2010Audit and Accounting Resources, Compliance Auditing
2010-26.pdf2010-26Management of Cash, Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 20094/30/2010Financial Analysis Tools, Statistical
2010-25.pdf2010-25Management of Cash, Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 20094/30/2010Financial Analysis Tools, Statistical
2010-23.pdf2010-23GASB Statement No. 54 Fund Balance Reporting and Governmental Fund type Definitions - Part 1 - Fund Type Definitions6/29/2011Audit and Accounting Resources, Audit Reports, GASB
2010-18S.pptx2010-18SGASB Statement No. 53 Powerpoint Presentation    (Supplement to Memo 2010-18 above)4/6/2010Audit and Accounting Resources, Audit Reports, GASB
2010-18.pdf2010-18GASB Statement No. 53, Accounting and Reporting for Derivative Instruments1/25/2010Audit and Accounting Resources, Audit Reports, GASB
2010-1.pdf2010-1Sample Journal Entries for OPEB Accounting04/16/2010Audit and Accounting Resources, OPEB
collapse Year : 2009 ‎(25)
2010-9.pdf2010-9Sample Resolution for Declaring a Recovery Zone Necessary for Issuance of Recovery Zone Economic Development Bonds or Recovery Zone Facility Bonds8/12/2009Audit and Accounting Resources, Debt
2010-8.pdf2010-8Changes in Local Government Share of Beer and Wine Taxes8/18/2009Audit and Accounting Resources
2010-6.pdf2010-6Provisions 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 Carolina7/29/2009Audit and Accounting Resources, Debt
2010-5.pdf2010-5Statistical Information on Electric System Operations7/15/2009Financial Analysis Tools, Statistical
2010-4.pdf2010-4Statistical Information on Water and Sewer Operations7/15/2009Financial Analysis Tools, Statistical
2010-3.pdf2010-3Budgeting and Accounting for Principal Foregivness SRF Loans - ARRA7/6/2009Audit and Accounting Resources, Debt
2010-2.pdf2010-2Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds7/2/2009Audit and Accounting Resources, Debt
2010-17.pdf2010-17Implementation of SESSION LAW 2009-451, SENATE Bill 202 <Revised>10/27/2009Audit and Accounting Resources
2010-16.pdf2010-16Current Issues With Singles Audits, Including Issues With the American Recovery and Reinvestment Act of 2009 (ARRA) Funds10/9/2009Audit and Accounting Resources, Compliance Auditing
2010-15.pdf2010-15State Withholding on Contractors Identified by an Individual Taxpayer Identification Number (ITIN)10/1/2009Audit and Accounting Resources
2010-13.pdf2010-13International ACH Transactions (IAT) Rules Advisory9/16/2009Audit and Accounting Resources, Cash and Investments
2010-11.pdf2010-11Reporting Requirements for ARRA Funds9/11/2009Audit and Accounting Resources, Compliance Auditing, Debt
2010-10.pdf2010-10Recent Legislative Changes Affecting Local Government Units and Public Authorities9/8/2009Audit and Accounting Resources
1131.pdf1131U.S. Treasury Allocations for Recovery Zone Economic Development Bonds and Recovery Zone Facility Bonds-Application Deadline for New Clean Renewable Energy Bond Allocation6/30/2009Audit and Accounting Resources, Debt
1129.pdf1129UPDATE - Available Funding Through the ARRA of 2009   -  This Memo Revises some of the information included in Memo 1128 Below.6/10/2009Audit and Accounting Resources, Compliance Auditing, Debt
1128.pdf1128Available Funding Through the American Recovery and Reinvestment Act of 20096/5/2009Audit and Accounting Resources, Compliance Auditing, Debt
1127.pdf1127Guidance From Office of Economic Recovery and Investment on Contract Provisions and Procurement6/8/2009Audit and Accounting Resources, Compliance Auditing, Debt
1126.pdf1126GASB Statement No. 47 - Accounting for Termination Benefits6/26/2009Audit and Accounting Resources, GASB
1125.pdf1125Tax Credit Assistance Program (TCAP) from ARRA Funds5/19/2009Audit and Accounting Resources, Compliance Auditing, Debt
1124.pdf1124North Carolina State Compliance Supplements for 20095/15/2009Audit and Accounting Resources, Compliance Auditing
1123.pdf1123Management of Cash and Taxes and Fund Balance Available - Municipalities for Fiscal Year ended June 30, 20085/5/2009Cash and Investments, Financial Analysis Tools, Statistical
1122.pdf1122Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 20085/4/2009Cash and Investments, Financial Analysis Tools, Statistical
1121.pdf1121Report on County Spending on Public School Capital Outlays4/23/2009Financial Analysis Tools, Statistical
1119.pdf1119Audit Requirements for Funds Received through the ARRA4/15/2009Audit and Accounting Resources, Compliance Auditing, Debt
1113.pdf1113Public deposits02/17/2009Cash and Investments, Forms and Instructions
collapse Year : 2008 ‎(14)
1111.pdf1111Communicating with Your Board About Financial Issues10/20/2008Audit and Accounting Resources, Internal Control
1110.pdf1110Final "Red Flag" Rules Issued10/10/2008Financial Analysis Tools, Internal Control
1108.pdf1108GASB Statement No. 50 - Pension Disclosures: An admendment of GASB Statements No. 25 and No. 2710/6/2008Audit and Accounting Resources, GASB
1107.pdf1107Illustrations of OPEB Note Disclosures Required by GASB Statements No. 43 and 4509/04/2008Audit and Accounting Resources, OPEB
1106.pdf1106North Carolina State Education Assistance Authority Securities and Disclosures for June 30, 20088/29/2008Other
1103.pdf1103North Carolina Department of State Treasurers Local Government Other Post Employment (OPEB) Fund.  Includes OPEB Contribution Agreement and OPEB STIF Account Form06/13/2008Audit and Accounting Resources, OPEB
1102.pdf1102Sample Resolution, Investment in State Treasurers OPEB Trust Fund05/19/2008Audit and Accounting Resources, OPEB
1101.pdf1101Excel Workbook to Compute OPEB Liability under the Alternative Measurement Method5/19/2008Audit and Accounting Resources, OPEB
1099.pdf1099Management of Cash and Taxes and Fund Balance Available - Municipalities For the Fiscal Year ended June 30, 20075/19/2008Cash and Investments, Financial Analysis Tools, Statistical
1098.pdf1098Management of Cash and Taxes and Fund Balance Available - Counties For the Fiscal Year ended June 30, 20075/5/2008Cash and Investments, Financial Analysis Tools, Statistical
1097.pdf1097Report on County Spending on Public School Capital Outay4/28/2008Financial Analysis Tools, Statistical
1093.pdf1093Statistical Information on Electric System Operations11/26/2008Financial Analysis Tools, Statistical
1092.pdf1092Statistical Information on Water and Sewer Operations11/14/2008Financial Analysis Tools, Statistical
1091.pdf10912007 Legislative Changes Affecting Local Governments3/27/2008Audit and Accounting Resources
collapse Year : 2007 ‎(11)
1090.pdf1090Financial Impact of Drought-Related Issues11/1/2007Audit and Accounting Resources
1088.pdf1088Statement on Auditing Standards No. 103, Audit Documentation9/28/2007Audit and Accounting Resources
1087 Rev.pdf1087 RevApplication to Local ABC Boards of Governmental Accounting Standards Board Statement No. 45.9/19/2007Audit and Accounting Resources, GASB
1084.pdf1084Audits of Local Governments and Public Authorities - Payroll and Related Liabilities8/24/2007Audit and Accounting Resources
1083.pdf1083Payroll Liabilities and Responsibilities8/15/2007Audit and Accounting Resources
1079.pdf1079Worker Status -- Employee or Independent Contractor5/21/2007Other
1075.pdf10752006 County Spending on School Capital Outlay4/25/2007Financial Analysis Tools, Statistical
1074.pdf1074Municipal Electric Systems Report for 20064/5/2007Financial Analysis Tools, Statistical
1073.pdf1073County Cash & Taxes with Fund Balance Available for 20063/27/2007Cash and Investments, Financial Analysis Tools, Statistical
1072.pdf1072Municipal Water/Sewer Report for 20064/4/2007Financial Analysis Tools, Statistical
1071.pdf1071Municipal Cash & Taxes with Fund Balance Available for 20064/4/2007Cash and Investments, Financial Analysis Tools, Statistical
collapse Year : 2006 ‎(15)
1068.pdf1068Volunteer Firefighters Employee/Contractor Status, Identity Theft Protection Act, and Grant Funded Construction Contracts10/19/2006Audit and Accounting Resources
1066.pdf1066Recent Legislative Changes Affecting Local Governmental Units and Public Authorities9/28/2006Audit and Accounting Resources
1064S.xls1064SOPEB Statistical Table (Supplemental to Memo 1064)8/18/2006Other
1064.pdf1064GASB No. 43 – Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans. GASB No. 45 – Accounting and Financial Reporting by Employers for Post-employment Benefits Other Than Pensions.08/18/2006Audit and Accounting Resources, Audit Reports, GASB
1061.pdf1061Vendor Gifts6/5/2006Audit and Accounting Resources
1060A.pdf1060AClarification of Memorandum No. 10607/7/2006Audit and Accounting Resources
1060.pdf1060Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures6/5/2006Audit and Accounting Resources
1058.pdf1058Impact of County Net Asset Deficits for School Debt upon Bond Ratings4/28/2006Audit and Accounting Resources, Audit Reports
1056.pdf1056Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"4/28/2006Audit and Accounting Resources, Audit Reports, GASB
1055.pdf10552005 County Spending on Capital School Outlay4/26/2006Financial Analysis Tools, Statistical
1052.pdf10522005 Statistical Information on Electrical Systems Operation4/13/2006Financial Analysis Tools, Statistical
1051.pdf10512005 Municipal Water/Sewer Report4/6/2006Financial Analysis Tools, Statistical
1050.pdf10502005 Municipal Cash & Taxes with Fund Balance Available4/6/2006Cash and Investments, Financial Analysis Tools, Statistical
1049.pdf10492005 County Cash & Taxes with Fund Balance Available4/6/2006Cash and Investments, Financial Analysis Tools, Statistical
1048.pdf1048W-2 Treatment of Cost of Group Term Life Insurance3/3/2006Audit and Accounting Resources
collapse Year : 2005 ‎(10)
1045.pdf1045Sales Tax Refunds and Motor Vechicle Property Taxes11/28/2005Audit and Accounting Resources
1042.pdf1042Flood Insurance9/7/2005Other
1040.pdf1040Governmental Auditing Standards (Yellow Book) revisions to Continuing Professional Education Requirements08/11/2005Audit and Accounting Resources, Compliance Auditing
1039.pdf1039Single Audit and Yellow Book Issues for the Fiscal Year Ending June 30, 200508/11/2005Audit and Accounting Resources, Compliance Auditing
1035.pdf1035Management of Cash and Taxes and Fund Balance - Municipalities For the Fiscal Year ended June 30, 200404/15/2005Cash and Investments, Financial Analysis Tools, Statistical
1033.pdf1033Statistical Information on Electric System Operations04/25/2005Financial Analysis Tools, Statistical
1032.pdf1032Statistical Information on Water and Sewer Operations04/15/2005Financial Analysis Tools, Statistical
1031.pdf1031Report on County Spending on Capital School Outlay04/15/2005Financial Analysis Tools, Statistical
1030.pdf1030Management of Cash and Taxes and Fund Balance - Counties For the Fiscal Year ended June 30, 200404/15/2005Cash and Investments, Financial Analysis Tools, Statistical
1029.pdf1029Preparing Public Housing Authority Financial Statements under GASB 3402/11/2005Audit and Accounting Resources, Audit Reports, GASB
collapse Year : 2004 ‎(11)
1024.pdf1024Single Audit and Yellow Book Issues for Fiscal Year Ending June 30, 200408/13/2004Audit and Accounting Resources, Compliance Auditing
1023.pdf1023GASB Statement 34 Implementation Issues for Charter Schools08/20/2004Audit and Accounting Resources, Audit Reports, GASB
1019.pdf1019Report on County Spending on Public School Capital Outlay4/28/2004Financial Analysis Tools, Statistical
1018.pdf1018Statistical Information on Electrical System Operations4/28/2004Financial Analysis Tools, Statistical
1017.pdf1017Statistical Information on Water and Sewer Operations4/28/2004Financial Analysis Tools, Statistical
1015.pdf1015Recognition of Sales Tax and Other Revenues at Year-End3/31/2004Other
1013.pdf1013Management of Cash and Taxes - Municipalities For the Fiscal Year Ended June 30, 20034/15/2004Financial Analysis Tools, Statistical
1012.pdf1012Management of Cash and Taxes - Counties For the Fiscal Year Ended June 30, 20034/15/2004Financial Analysis Tools, Statistical
1011.pdf1011Allowable Investments to Qualify for In-Substance Defeasance2/24/2004Other
1010.pdf1010Funds held in the Escheat Fund for Taxpayers2/23/2004Other
1000.pdf1000Recently Released Governmental Accounting Standards Board (GASB) Statements7/30/2004Audit and Accounting Resources, Audit Reports, GASB
collapse Year : 2003 ‎(9)
999.pdf999Reporting Requirements for Special Purpose Government Under Governmental Accounting Standards Board (GASB) Statement No. 3409/12/2003Other
998.pdf998Reporting Issues for GASB 3408/12/2003Audit and Accounting Resources, Audit Reports, GASB
997.pdf997Single Audit and Yellow Book Issues for the Fiscal Year Ending June 30, 200307/29/2003Audit and Accounting Resources, Compliance Auditing
993.pdf993Impact of 2003 Federal Compliance Supplements Upon Local Government Supplements04/23/2003Audit and Accounting Resources, Compliance Auditing
992.pdf992Report on County Spending on Public School Capital Outlay4/28/2003Financial Analysis Tools, Statistical
991.pdf991Statistical Information on Water and Sewer Operations4/28/2003Financial Analysis Tools, Statistical
990.pdf990Statistical Information on Electrical System Operations4/28/2003Financial Analysis Tools, Statistical
988.pdf988Management of Cash and Taxes - Municipalities For the Fiscal Year ended June 30, 20023/10/2003Audit and Accounting Resources, Cash and Investments
987.pdf987Management of Cash and Taxes - Counties For the Fiscal Year ended June 30, 20023/10/2003Audit and Accounting Resources, Cash and Investments
collapse Year : 2002 ‎(14)
981.pdf981Governmental Accounting Standards Board (GASB) Pronouncements to Be Implemented with GASB Statement No. 3410/11/2002Audit and Accounting Resources, GASB
980.pdf980Questions Concerning the Implementation of Governmental Accounting Standards Board (GASB) Statement No. 3410/11/2002Audit and Accounting Resources, GASB
978.pdf978GASB 34 Resources - Illustrative Financial Statements and Tools10/8/2002Audit and Accounting Resources, GASB
977.pdf977Determining Materiality for Financial Statements Prepared in Accordance with GASB Statement No.3409/25/2002Audit and Accounting Resources, GASB
975.pdf975Reporting School Capital Assets08/20/2002Audit and Accounting Resources, GASB
974.pdf974Financial Reporting Issues for Governmental Accounting Standards Board (GASB) Statement No. 3408/15/2002Audit and Accounting Resources, GASB
973.pdf973GASB Statement No. 34 Implementation Issues for Local Education Agencies08/15/2002Audit and Accounting Resources, GASB
Memo968.pdfMemo968Statistical Information on Electrical System Operations6/14/2002Financial Analysis Tools, Statistical
Memo967.pdfMemo967Statistical Information on Water and Sewer Operations6/14/2002Financial Analysis Tools, Statistical
964.pdf964GASB Statement 34 – Chart of Accounts Changes05/15/2002Audit and Accounting Resources
Memo962.pdfMemo962Report on County Spending on Public School Capital Outlay5/1/2002Financial Analysis Tools, Statistical
Memo960.pdfMemo960Management of Cash and Taxes - Municipalities for the Fiscal Year ended June 30, 20014/25/2002Cash and Investments, Financial Analysis Tools, Statistical
Memo959.pdfMemo959Management of Cash and Taxes - Counties for the Fiscal Year ended June 30, 20014/25/2002Cash and Investments, Financial Analysis Tools, Statistical
956.doc956Application of Governmental Accounting Standards Board Statement No. 37 for those implementing Phase I statement 3401/14/2002Audit and Accounting Resources, GASB
collapse Year : 2001 ‎(17)
Memo949.pdfMemo949Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions and Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues8/24/2001
946.doc946Application 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 Boards08/9/2001Audit and Accounting Resources, Audit Reports, GASB
945.doc945Application 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 - Data07/20/2001Audit and Accounting Resources, Audit Reports, GASB
Data941.xlsData941Statistical Information on Electric System Operations6/1/2001Financial Analysis Tools, Statistical
Memo941.docMemo941Statistical Information on Electric System Operations6/1/2001Financial Analysis Tools, Statistical
Data940.xlsData940Statistical Information on Water and Sewer Operations5/31/2001Financial Analysis Tools, Statistical
Memo940.docMemo940Statistical Information on Water and Sewer Operations5/31/2001Financial Analysis Tools, Statistical
Data938.xlsData938Report on County Spending on Public School Capital Outlay5/1/2001Financial Analysis Tools, Statistical
Memo938.docMemo938Report on County Spending on Public School Capital Outlay5/1/2001Financial Analysis Tools, Statistical
Data937.xlsData937Management of Cash and Taxes Municipalities For the Fiscal Year ended June 30, 20004/23/2001Cash and Investments, Financial Analysis Tools, Statistical
Memo937.docMemo937Management of Cash and Taxes Municipalities For the Fiscal Year ended June 30, 20004/23/2001Financial Analysis Tools, Statistical
Memo936.docMemo936Fund Balance Available for Appropriation4/23/2001Financial Analysis Tools, Statistical
934.pdf934Issues related to Infrastructure and Capitalization of Fixed Assets05/4/2001Other
Data933.xlsData933Management of Cash and Taxes Counties For the Fiscal Year ended June 30, 2000 Data4/23/2001Cash and Investments, Financial Analysis Tools, Statistical
Memo933.docMemo933Management of Cash and Taxes Counties For the Fiscal Year ended June 30, 2000 Data4/23/2001Cash and Investments, Financial Analysis Tools, Statistical
Memo929.pdfMemo929Results of Municipals and Counties Survey on Consolidating and Billing of Tax Functions2/8/2001Statistical, Other
928.doc928Local Governments and Public Authorities - Implementation Phases for GASB 3401/23/2001Audit and Accounting Resources, Audit Reports, GASB
collapse Year : 1999 ‎(1)
880.pdf880Changes Relating to Use of Sales Tax Revenue and Refunds04/22/1999Other
collapse Year : 1997 ‎(2)
Memo853.docMemo853Statistical Information on Water and Sewer Operations10/9/1997Financial Analysis Tools, Statistical
Memo846.docMemo846Internal Revenue Service Industrial Revenue Bond Audit Program2/18/1997Audit and Accounting Resources, Debt
collapse Year : 1993 ‎(1)
771.pdf771GASB Statement 14, The Financial Reporting Entity7/21/1993
collapse Year : 1989 ‎(1)
692.pdf692Consolidating County and Municipal Property Tax Functions06/12/1989Statistical, Other
collapse Year : 1984 ‎(2)
569.pdf569Internal Controls - Small Local Government Units - Contents replaced with Memo #2015-154/30/2015Internal Control
568.pdf568Internal Controls - Contents replaced with Memo #2015-154/30/2015Internal Control
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