State and Local Government Finance Division Memos

*Please note that as a result of moving to a new website, memos may contain broken links. We are actively working to update all of these links and encourage you to use the search/filter feature at the top of the page to find specific topics.

Title Subject Release Date Categories
2020-08 Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2019 05/26/2020 FY2020, Financial Analysis Tools, Statistical
2020-06 Report on County Spending on Public School Capital Outlay 04/30/2020 FY2020, Financial Analysis Tools, Statistical
2020-05 AICPA Interpretations on Independence – Hosting Services and State and Local Government Client Affiliates 04/21/2020 FY2020, Audit Report, Internal Controls
2020-04 Issuing Gift Cards and Bonuses to Local Government Employees 02/06/2020 FY2020, Budgeting, Internal Controls, Other
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