State and Local Government Finance Division Memos

Title Subject Release Date Categories

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

2022-04 Revised

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2020 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 FY2022, Financial Analysis Tools, Statistical

2022-01

Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts FY2022, Audit Report, Audit and Accounting Resources

2021-09

GASB Statement No. 87, Leases – Part 2 FY2021, Audit and Accounting Resources, GASB

2021-09 Lessee Worksheet

GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet FY2021, Audit and Accounting Resources, GASB

2021-09 Lessor Worksheet

GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet FY2021, Audit and Accounting Resources, GASB

2021-08

2021 State Compliance Supplements FY2021, Audit Report, Audit and Accounting Resources, Compliance Auditing