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
2022-07 Memo 2022-07 How Transfers From Your Water/Sewer Utility Funds to Your General Fund Can Negatively Impact Your Eligibility for State Funding for Your Utility Funds (including SRF, VUR and Possibly ARPA Funds Grants from DEQ) 10/13/2021 FY2022, Audit and Accounting Resources
2022-06 Statistical Information on Electric System Operations 09/17/2021 FY2022, Financial Analysis Tools, Statistical
2022-05 Important Changes in Charter School Reporting Requirements 08/26/2021 FY2022, Audit and Accounting Resources, Forms and Instructions
2022-02 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2021 08/19/2021 FY2022, Audit Report, Audit and Accounting Resources, OPEB, Pension
2022-04 Revised Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2020 08/17/2021 FY2022, Financial Analysis Tools, Statistical
2022-03 Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2020 08/11/2021 FY2022, Financial Analysis Tools, Statistical
2022-01 Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts 07/16/2021 FY2022, Audit Report, Audit and Accounting Resources
2021-09 GASB Statement No. 87, Leases – Part 2 06/15/2021 FY2021, Audit and Accounting Resources, GASB
Worksheet GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet 06/15/2021 FY2021, Audit and Accounting Resources, GASB
Worksheet GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet 06/15/2021 FY2021, Audit and Accounting Resources, GASB
2021-08 2021 State Compliance Supplements 05/27/2021 FY2021, Audit Report, Audit and Accounting Resources, Compliance Auditing
2021-07 Report on County Spending on Public School Capital Outlays 04/30/2021 FY2021, Financial Analysis Tools, Statistical
2021-05 GASB Statement No. 87, Leases - Part 1 12/01/2020 FY2021, Audit and Accounting Resources, GASB
2021-06 Continuing Disclosure Requirements of Rule 15c2-12 11/30/2020 FY2021, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2021-04 GASB Statement No. 84 and GASB Statement 97 09/18/2020 FY2021, Audit and Accounting Resources, GASB
2021-03 Collateralization of Public Deposits and Pooling Bank List 09/02/2020 FY2021, Audit Report, Audit and Accounting Resources, Cash and Investments, Internal Controls
2021-02 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2020 08/03/2020 FY2021, Audit Report, Audit and Accounting Resources, OPEB, Pension
2020-10 Statistical Information on Electric System Operations 07/01/2020 FY2020, Financial Analysis Tools, Statistical
2021-01 Firefighters' and Rescue Squad Workers' Pension Fund disclosure amounts 07/01/2020 FY2021, Audit Report, Audit and Accounting Resources
2020-09 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2019 06/10/2020 FY2020, Financial Analysis Tools, Statistical