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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.pdf2015-06GASB 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 ‎(16)
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
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 : 1984 ‎(2)
569.pdf569Internal Controls - Small Local Government Units4/19/1984Internal Control
568.pdf568Internal Controls4/9/1984Internal Control
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