State and Local Government Finance Division Memos
As of March 16, 2024, notifications related to the following three reports will be available on our report server and announced on The Balance Sheet | NC Treasurer:
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Management of Cash and Taxes and Fund Balance Available – Municipalities
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Management of Cash and Taxes and Fund Balance Available – Counties
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Statistical Information on Electric System Operations
Prior year reports can be found in the memos below. Other reports published by DST staff is available on our “Financial Analysis Tools and Reports” webpage.
| Title | Subject | Release Date | Categories |
|---|---|---|---|
2025-06 |
Report on County Spending on Public School Capital Outlay | FY2024, Financial Analysis Tools, Statistical | |
2025-04 |
State Single Audit Implementation Act Changes | FY2025, Audit Report, Audit and Accounting Resources, Counties, Municipalities, Other Unit Type | |
2025-03 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2025, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
2025-02 |
Retirement and Investment Disclosures for Fiscal Year Ended June 30, 2024 | FY2024, Audit Report, Audit and Accounting Resources, Cash and Investments, Counties, Municipalities, OPEB, Pension | |
2025-01 |
Firefighters’ and Rescue Squad Workers’ Pension Fund Disclosure Amounts | FY2025, Audit Report, Audit and Accounting Resources, Cash and Investments, Counties, Municipalities, OPEB, Pension | |
2024-05 |
2024 State Compliance Supplements | FY2024, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2024-04 |
Report on County Spending on Public School Capital Outlay | FY2023, Financial Analysis Tools, Statistical | |
2024-03 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2024, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
2024-02 |
Retirement and Investment Disclosures 2023 | FY2024, Audit Report, Audit and Accounting Resources, Cash and Investments, Counties, Municipalities, OPEB, Pension | |
2024-01 |
Firefighters’ and Rescue Squad Workers’ Pension Fund Disclosure Amounts REVISED | FY2024, Audit Report, Audit and Accounting Resources, Pension | |
2023-10 |
Report on County Spending on Public School Capital Outlays | FY2023, Financial Analysis Tools, Statistical | |
2023-09 |
GASB Statement No. 96, Subscription-Based Information Technology Arrangements | FY2023, Audit Report, Audit and Accounting Resources, GASB | |
2023-07 |
Statistical Information on Electric System Operations | FY2023, Financial Analysis Tools, Statistical | |
2023-08 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2023, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
2023-06 |
Revised Fidelity Bond Requirements and Other Modifications to G.S. 159 29 | FY2023, Other | |
2023-05 |
Alternative Engagement for Audit of Local Fiscal Recovery Funds, Education Stabilization Funds, Internal Control Issues, New Auditor Reports, and Other Compliance Comments | FY2023, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2023-04 |
How to Respond to Financial Performance Indicators of Concern (FPICs) | FY2023, Audit Report, Audit and Accounting Resources | |
2023-03 |
Opioid Settlement Funds: Auditing and Compliance Reporting | FY2023, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2023-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2022 | FY2023, Audit Report, Audit and Accounting Resources, OPEB, Pension | |
2023-01 |
Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts | FY2023, Audit Report, Audit and Accounting Resources |