State and Local Government Finance Division Memos

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Title Subject Release Date Categories
2020-03 Continuing Disclosure Requirements of Rule 15c2-12 11/27/2019 FY2020, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2020-02 Retirement and Investment Disclosure for Fiscal Year Ended June 30, 2019 08/21/2019 Audit Report, Audit and Accounting Resources, FY2020
2020-01 Firefighters and Rescue Squad Workers' Pension Fund Disclousre Amounts 07/26/2019 Audit Report, Audit and Accounting Resources, FY2020
2019-14 Statistical Information on Electrical Systems Operations 10/08/2019 Financial Analysis Tools, FY2019, Statistical
2019-13 Collateralization of Public Deposits 06/30/2019 FY2019, Cash and Investments, Forms and Instructions
2019-12 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2018 - REVISED 06/14/2019 FY2019, Financial Analysis Tools, Statistical
2019-11 Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2018 05/21/2019 FY2019, Financial Analysis Tools, Statistical
2019-10 Charter Schools - 2019 Audit Contracts and Financial Statements 05/15/2019 FY2019, Audit Report, Audit and Accounting Resources, GASB, Other
2019-09 2019 State Compliance Supplements 05/03/2019 FY2019, Audit Report, Audit and Accounting Resources, Compliance Auditing
2019-08 GASB Statement No. 88 - Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements 05/06/2019 FY2019, Audit Report, Audit and Accounting Resources, GASB
2019-07 2018 Revision - Government Auditing Standards (GAGAS) AKA "The Yellow Book" -- REVISED MEMO 06/12/2019 FY2019, Audit Report, Audit and Accounting Resources, Compliance Auditing
2019-06 Report on County Spending on Public School Capital Outlays 05/16/2019 FY2019, Financial Analysis Tools, Statistical
2019-05 Collateralization of Public Deposits and Pooling Bank List 12/31/2018 FY2019, Cash and Investments, Forms and Instructions
2019-04 Instructions for the LGC-203EZ, the Standard LGC-203 Form and the Coll-91 12/31/2018 FY2019, Cash and Investments, Forms and Instructions
2019-03 Continuing Disclosure Requirements of Rule 15c2-12 11/18/2018 FY2019, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2019-02 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2018 07/31/2018 FY2019, Audit Report, Audit and Accounting Resources
2019-01 Firefighters’ and Rescue Squad Workers’ Pension Fund disclosure amounts 07/30/2018 FY2019, Audit Report, Audit and Accounting Resources
2018-13 Statistical Information on Electric System Operations 06/19/2018 FY2018, Financial Analysis Tools, Statistical
2018-12 Statistical Informationon Water and Sewer Operations 06/19/2018 FY2018, Financial Analysis Tools, Statistical
2018-11 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2017 06/04/2018 FY2018, Financial Analysis Tools, Statistical
2018-10 Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2017 06/04/2018 FY2018, Financial Analysis Tools, Statistical
2018-09 2018 State Compliance Supplements 05/01/2018 FY2018, Audit Report, Audit and Accounting Resources, Compliance Auditing
2018-08 Other Post Employment Benefits Accounting and Reporting Issues 05/04/2018 FY2018, Audit and Accounting Resources, GASB, OPEB
2018-07 Report on County Spending on Public School Capital Outlays 03/20/2018 FY2018, Financial Analysis Tools, Statistical
2018-06 Addendum Uniform Guidance Procurement Standards Addendum 03/29/2018 FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other
2018-06 Uniform Guidance Procurement Standards 03/20/2018 FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other
2018-05 Resolution Template Word Memo 2018-05 Resolution Template in Word 03/12/2018 FY2018, Audit and Accounting Resources, Internal Controls, Other
2018-05 Changes to Pre-audit Certification Requirements for Electronic Obligations and Payments; Administrative Code - 20NCAC 03 .0409 and 20 NCAC 03 .0410 03/12/2018 FY2018, Audit and Accounting Resources, Internal Controls, Other
2018-01 Retirement and Investment Disclosures for Fiscal Year Ended June 30, 2017 07/27/2017 FY2017, Audit Report, Audit and Accounting Resources
2017-19 GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 2017 06/20/2017 FY2017, Audit Report, Audit and Accounting Resources
2017-18 Statistical Information on Electric System Operations 06/09/2017 FY2017, Financial Analysis Tools, Statistical
2017-17 Revised Statistical Information on Water and Sewer Operations 05/26/2017 FY2017, Financial Analysis Tools, Statistical
2017-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2016 04/26/2017 FY2017, Financial Analysis Tools, Statistical
2017-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year Ended June 30, 2016 04/19/2017 FY2017, Financial Analysis Tools, Statistical
2017-13 Report on County Spending on Public School Capital Outlays 04/04/2017 FY2017, Financial Analysis Tools, Statistical
2017-08 Local Entities Responsibilities for the Financial Reports and Records 09/16/2016 FY2016, Audit and Accounting Resources
2017-07 Auditors Responsibilities and the Role of SLGFD Staff 09/16/2016 FY2016, Audit and Accounting Resources
2017-06 Changes to the Schedule of Expenditures of Federal and State Awards 08/08/2016 FY2016, Compliance Auditing
2017-05 GASB Statement 73 – Additional Reporting Guidance for the Law Enforcement Officers’ Special Separation Allowance 08/04/2016 FY2016, Audit and Accounting Resources, GASB, Pension
2017-04 Proposed Rules for Electronic Transactions in Accordance with G.S. 159-28(d2) and G.S. 115C-441(d2) 08/04/2016 FY2016, Audit and Accounting Resources, GASB, Internal Controls
2017-02 Accounting for Liabilities to LGERS/TSERS Resulting From Contribution Based Benefit Cap Legislation 08/15/2016 FY2016, Audit and Accounting Resources, Pension
2017-01 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2016 07/20/2016 FY2016, Audit Report, Audit and Accounting Resources
2016-23 Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts 06/30/2016 FY2016, Audit Report, Audit and Accounting Resources
2016-20 Statistical Information on Electric System Operations 06/17/2016 FY2016, Financial Analysis Tools, Statistical
2016-19 Statistical Information on Water and Sewer Operations 06/10/2016 FY2016, Financial Analysis Tools, Statistical
2016-18 Report on County Spending on Public School Capital Outlays 04/29/2016 FY2016, Financial Analysis Tools, Statistical
2016-17 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2015 05/05/2016 FY2016, Financial Analysis Tools, Statistical
2016-16 Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2015 04/26/2016 FY2016, Financial Analysis Tools, Statistical
2016-14 GASB 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 Pensions 03/29/2016 FY2016, Audit and Accounting Resources, GASB, Pension
2016-13 GASB 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 68 03/11/2016 FY2016, Audit and Accounting Resources, GASB, Pension
2016-11 Changes to State Single Audit Implementation Act 02/26/2016 FY2016, Audit Report, Audit and Accounting Resources, Compliance Auditing
2016-05 GASB Statement 72, Fair Value Measurement and Application 10/01/2015 FY2015, Audit Report, Audit and Accounting Resources, GASB
2016-03 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015 08/26/2015 FY2015, Audit Report, Audit and Accounting Resources
2016-02 Accounting for Long-Term Revolving Loans 08/03/2015 FY2015, Audit and Accounting Resources, GASB
2015-19 GASB 68 Financial Reporting for the Firefighters' and Rescue Squad Workers' Pension Fund for Fiscal Year Ended June 30, 2015 07/01/2015 FY2015, Audit and Accounting Resources, GASB, Pension
2015-15 Internal Controls for a Small Unit of Government 04/30/2015 FY2015, Internal Controls
2015-14 Report on County Spending on Public School Capital Outlays 04/14/2015 FY2015, Financial Analysis Tools, Statistical
2015-13 Statistical Information on Electric System Operations 04/28/2015 FY2015, Financial Analysis Tools, Statistical
2015-12 Statistical Information on Water and Sewer Operations 04/13/2015 FY2015, Financial Analysis Tools, Statistical
2015-11 REVISED Management of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 2014 04/07/2015 FY2015, Financial Analysis Tools, Statistical
2015-10 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2014 [REVISED] 04/06/2015 FY2015, Financial Analysis Tools, Statistical
2015-06 REVISED GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions 12/01/2014 FY2014, Audit Report, Audit and Accounting Resources, GASB, Pension
2015-04 Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 09/05/2014 FY2014, Audit and Accounting Resources, GASB
2015-02 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014 08/07/2014 FY2014, Audit Report, Audit and Accounting Resources
2014-21 REVISED Reporting of School Local Current Expense in the Annual Audit Report - Revised 06/01/2014 FY2014, Audit and Accounting Resources
2014-19 Statistical Information on Electric System Operations 05/05/2014 FY2014, Financial Analysis Tools, Statistical
2014-18 Budgeting for Property Tax Revenues Under Tag and Tax Together 04/29/2014 FY2014, Audit and Accounting Resources
2014-17 Report on County Spending on Public School Capital Outlays 04/28/2014 FY2014, Financial Analysis Tools, Statistical
2014-16 Statistical Information on Water and Sewer Operations 04/21/2014 FY2014, Financial Analysis Tools, Statistical
2014-14 REVISED Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2013 04/01/2014 FY2014, Financial Analysis Tools, Statistical
2014-13 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2013 03/31/2014 FY2014, Financial Analysis Tools, Statistical
2014-12 New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 02/28/2014 FY2014, Audit and Accounting Resources, Pension
2014-08 Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities 09/30/2013 FY2013, Audit and Accounting Resources, GASB
2014-07 Proper Accounting Treatment for Cost Allocations 10/07/2013 FY2013, Audit and Accounting Resources
2014-06 Public Records Management 09/16/2013 FY2013, Audit and Accounting Resources
2014-05 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2013 08/13/2013 FY2013, Audit Report, Audit and Accounting Resources
2014-03 Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 2013 08/08/2013 FY2013, Audit Report, Audit and Accounting Resources
2014-02 Statistical Information on Electric System Operations 07/29/2013 FY2013, Financial Analysis Tools, Statistical
2014-01 Statistical Information on Water and Sewer Operations 07/17/2013 FY2013, Financial Analysis Tools, Statistical
2013-EFT MSA Electronic Funds Transfer (EFT) Master Contract Awarded - 07/18/2013 07/18/2013 FY2013, Other Unit Type
2013-18 New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits 06/04/2013 FY2013, Audit and Accounting Resources
2013-16 Implementation of the New Motor Vehicle Property Tax Collection System 05/23/2013 FY2013, Audit and Accounting Resources
2013-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2012 [REVISED] 05/14/2013 FY2013, Cash and Investments, Financial Analysis Tools, Statistical
2013-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2012 [REVISED] 04/30/2013 FY2013, Cash and Investments, Financial Analysis Tools, Statistical
2013-13 Clarified Auditing Standards 04/29/2013 FY2013, Audit Report, Audit and Accounting Resources
2013-12 2011 Revision - Government Auditing Standards (GAGAS) 04/16/2013 FY2013, Audit and Accounting Resources, Compliance Auditing
2013-11 Report on County Spending on Public School Capital Outlays 04/08/2013 FY2013, Financial Analysis Tools, Statistical
2013-09 GASB 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. [REVISED] 03/13/2013 FY2013, Audit and Accounting Resources, GASB
2013-04 Use and Reporting of Other Restricted Funds (Fund 8) 12/05/2012 FY2012, Audit Report, Audit and Accounting Resources
2013-03 Custody and Proper Safekeeping of Local Government Investments 10/29/2012 FY2012, Audit and Accounting Resources, Cash and Investments
2013-01 Guidance for Auditing Supplementary Information 07/20/2012 FY2012, Audit Report, Audit and Accounting Resources
2012-19 New Statewide 403(b) Option for Teachers and Educational Personnel 11/07/2011 FY2012, Other
2012-18 Statistical Information on Electric System Operations 05/03/2012 FY2012, Financial Analysis Tools, Statistical
2012-17 Statistical Information on Water and Sewer Operations 05/02/2012 FY2012, Financial Analysis Tools, Statistical
2012-16 Report on County Spending on Public School Capital Outlays 04/30/2012 FY2012, Financial Analysis Tools, Statistical
2012-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2011 04/17/2012 FY2012, Cash and Investments, Financial Analysis Tools, Statistical
2012-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2011 04/17/2012 FY2012, Cash and Investments, Financial Analysis Tools, Statistical
2012-10 Continuing Disclosure Requirements of Rule 15c2-12 12/09/2011 FY2011, Audit and Accounting Resources, Forms and Instructions
2012-09 Update 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) 10/18/2011 FY2011, Audit and Accounting Resources, Debt
2012-08 Recent Legislative Changes Affecting State Street-Aid to Municipalities 10/04/2011 FY2011, Audit and Accounting Resources
2012-04 Current Expense Appropriations for the 2009-10 Fiscal Year 08/22/2011 FY2011, Financial Analysis Tools, Statistical
2012-02 Recent 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 Government 07/25/2011 FY2011, Audit and Accounting Resources, Debt
2011-17 Statistical Information on Electric System Operations 05/11/2011 FY2011, Financial Analysis Tools, Statistical
2011-16 Statistical Information on Water and Sewer Operations 05/11/2011 FY2011, Financial Analysis Tools, Statistical
2011-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2010 05/10/2011 FY2011, Financial Analysis Tools, Statistical
2011-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year 04/30/2013 ended June 30, 2010 [Revised] 05/10/2011 FY2011, Financial Analysis Tools, Statistical
2011-13 Report on County Spending on Public School Capital Outlays 04/26/2011 FY2011, Financial Analysis Tools, Statistical
2011-1 GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets 08/23/2010 FY2010, Audit and Accounting Resources, GASB
2011-03 Communicating Internal Control Related Matters Identified in an Audit 07/21/2010 FY2010, Audit and Accounting Resources, Internal Controls
2010-5 Statistical Information on Electric System Operations 07/15/2009 FY2009, Financial Analysis Tools, Statistical
2010-4 Statistical Information on Water and Sewer Operations 07/15/2009 FY2009, Financial Analysis Tools, Statistical
2010-38 Unauthorized Substance Tax 06/25/2010 FY2010, Audit and Accounting Resources
2010-35 GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance [Revised] 09/29/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-31 Statistical Information on Electric System Operations 04/29/2010 FY2010, Financial Analysis Tools, Statistical
2010-30 Statistical Information on Water and Sewer Operations 04/29/2010 FY2010, Financial Analysis Tools, Statistical
2010-3 Budgeting and Accounting for Principal Forgiveness - ARRA 07/06/2009 FY2009, Audit and Accounting Resources, Debt
2010-29 REVISED Report on County Spending on Public School Capital Outlay 05/27/2010 FY2010, Financial Analysis Tools, Statistical
2010-26 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2009 04/30/2010 FY2010, Financial Analysis Tools, Statistical
2010-25 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2009 04/30/2010 FY2010, Financial Analysis Tools, Statistical
2010-23 GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 1 - Fund Type Definitions [Revised] 09/29/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-2 Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds 07/02/2009 FY2009, Audit and Accounting Resources, Debt
2010-18S GASB Statement No. 53 PowerPoint Presentation (Supplement to Memo 2010-18) 01/25/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-18 GASB Statement No. 53, Accounting and Reporting for Derivative Instruments 01/25/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-15 State Withholding on Contractors Identified by an Individual Taxpayer Identification Number (TIN) 10/01/2009 FY2009, Audit and Accounting Resources
2010-13 International ACH Transactions (IAT) Rules Advisory 09/16/2009 FY2009, Audit and Accounting Resources, Cash and Investments
1126 GASB Statement No. 47 - Accounting for Termination Benefits 06/26/2009 FY2009, Audit and Accounting Resources, GASB
1123 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2008 05/05/2009 FY2009, Cash and Investments, Financial Analysis Tools, Statistical
1122 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2008 05/04/2009 FY2009, Cash and Investments, Financial Analysis Tools, Statistical
1121 Report on County Spending on Public School Capital Outlays 04/23/2009 FY2009, Financial Analysis Tools, Statistical
1113 Public Deposits 02/17/2009 FY2009, Cash and Investments, Forms and Instructions
1111 Communicating with Your Board About Financial Issues 10/20/2008 FY2008, Audit and Accounting Resources, Internal Controls
1110 Final "Red Flag" Rules Issued 10/10/2008 FY2008, Financial Analysis Tools, Internal Controls
1106 North Carolina State Education Assistance Authority Securities and Disclosures for June 30, 2008 08/29/2008 FY2008, Other
1099 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2007 05/19/2008 FY2008, Cash and Investments, Financial Analysis Tools, Statistical
1098 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2007 05/05/2008 FY2008, Cash and Investments, Financial Analysis Tools, Statistical
1097 Report on County Spending on Public School Capital Outlays 04/28/2008 FY2008, Financial Analysis Tools, Statistical
1093 Statistical Information on Electric System Operations 11/26/2008 FY2008, Financial Analysis Tools, Statistical
1092 Statistical Information on Water and Sewer Operations 11/14/2008 FY2008, Financial Analysis Tools, Statistical
1091 2007 Legislative Changes Affecting Local Governments 03/27/2008 FY2008, Audit and Accounting Resources
1090 Financial Impact of Drought-Related Issues 11/01/2007 FY2007, Audit and Accounting Resources
1084 Audits of Local Governments and Public Authorities - Payroll and Related Liabilities 08/24/2007 FY2007, Audit and Accounting Resources
1083 Payroll Liabilities and Responsibilities 08/15/2007 FY2007, Audit and Accounting Resources
1079 Worker Status - Employee or Independent Contractor 05/21/2007 FY2007, Other
1075 2006 County Spending on School Capital Outlay 04/25/2007 FY2007, Financial Analysis Tools, Statistical
1074 Municipal Electric Systems Report for 2006 04/05/2007 FY2007, Financial Analysis Tools, Statistical
1073 County Cash & Taxes with Fund Balance Available for 2006 03/27/2007 FY2007, Cash and Investments, Financial Analysis Tools, Statistical
1072 Municipal Water/Sewer Report for 2006 04/04/2007 FY2007, Financial Analysis Tools, Statistical
1071 Municipal Cash & Taxes with Fund Balance Available for 2006 04/04/2007 FY2007, Cash and Investments, Financial Analysis Tools, Statistical
1068 Volunteer Firefighters Employee/Contractor Status, Identity Theft Protection Act, and Grant Funded Construction Contracts 10/19/2006 FY2006, Audit and Accounting Resources
1061 Vendor Gifts 06/05/2006 FY2006, Audit and Accounting Resources
1060A Clarification of Memorandum No. 1060 07/07/2006 FY2006, Audit and Accounting Resources
1060 Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures 06/05/2006 FY2006, Audit and Accounting Resources
1058 Impact of County Net Asset Deficits for School Debt Upon Bond Ratings 04/28/2006 FY2006, Audit Report, Audit and Accounting Resources
1056 Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures" 04/28/2006 FY2006, Audit and Accounting Resources, GASB
1055 2005 County Spending on Capital School Outlay 04/25/2006 FY2006, Financial Analysis Tools, Statistical
1052 2005 Statistical Information on Electrical Systems Operation 04/13/2006 FY2006, Financial Analysis Tools, Statistical
1051 2005 Municipal Water/Sewer Report 04/06/2006 FY2006, Financial Analysis Tools, Statistical
1050 2005 Municipal Cash & Taxes with Fund Balance Available 04/06/2006 FY2006, Cash and Investments, Financial Analysis Tools, Statistical
1049 2005 County Cash & Taxes with Fund Balance Available 04/06/2006 FY2006, Cash and Investments, Financial Analysis Tools, Statistical
1048 W-2 Treatment of Cost of Group Term Life Insurance 03/03/2006 FY2006, Audit and Accounting Resources
1042 Flood Insurance 09/07/2005 FY2005, Other
1035 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2004 04/15/2005 FY2005, Cash and Investments, Financial Analysis Tools, Statistical
1033 Statistical Information on Electric System Operations 04/28/2005 FY2005, Financial Analysis Tools, Statistical
1032 Statistical Information on Water and Sewer Operations 04/15/2005 FY2005, Financial Analysis Tools, Statistical
1031 Report on County Spending on Public School Capital Outlay 04/28/2005 FY2005, Financial Analysis Tools, Statistical
1030 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2004 08/25/2005 FY2005, Cash and Investments, Financial Analysis Tools, Statistical
1015 Recognition of Sales Tax and Other Revenue at Year-End 03/31/2004 FY2004, Other
1011 Allowable Investments to Qualify for In-Substance Defeasance 02/24/2004 FY2004, Other
1010 Funds held in the Escheat Fund for Taxpayers 02/23/2004 FY2004, Other
1000 Recently Released Governmental Accounting Standards Board (GASB) Statements 06/30/2004 FY2004, Audit Report, Audit and Accounting Resources, GASB
0999 Reporting Requirements for Special Purpose Government Under Governmental Accounting Standards Board (GASB) Statement No. 34 09/12/2003 FY2003, Other
0949 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 08/24/2001 FY2001, Derived tax revenue, GASB, Government mandated nonexchange, Nonexchange, Revenue, Sales tax, Voluntary nonexchange