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:
  • Management of Cash and Taxes and Fund Balance Available – Municipalities
  • Management of Cash and Taxes and Fund Balance Available – Counties
  • 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

2025-02

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 FY2024, 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

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