State and Local Government Finance Division Memos
| Title | Subject | Release Date | Categories |
|---|---|---|---|
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 | |
2022-11 |
2022 State Compliance Supplements | FY2022, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2022-10 |
Report on County Spending on Public School Capital Outlays | FY2021, Financial Analysis Tools, Statistical | |
2022-09 |
GASB Statement No. 87, Leases - Part 3 | FY2021, Audit and Accounting Resources, GASB | |
2022-08 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2022, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
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) | FY2022, Audit and Accounting Resources | |
2022-06 |
Statistical Information on Electric System Operations | FY2022, Financial Analysis Tools, Statistical | |
2022-05 |
Important Changes in Charter School Reporting Requirements | FY2022, Audit and Accounting Resources, Forms and Instructions | |
2022-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2021 | FY2022, Audit Report, Audit and Accounting Resources, OPEB, Pension |