State and Local Government Finance Division Memos

As of March 16, 2024, notifications related to the following three reports will be 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, and the Statistical Information on Electric System Operations. Prior year reports can be located in the division memos.
Title Subject Release Date Categories

1051

2005 Municipal Water/Sewer Report FY2006, Financial Analysis Tools, Statistical

1048

W-2 Treatment of Cost of Group Term Life Insurance FY2006, Audit and Accounting Resources

1042

Flood Insurance FY2005, Other

1030

Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2004 FY2005, Cash and Investments, Financial Analysis Tools, Statistical

1031

Report on County Spending on Public School Capital Outlay FY2005, Financial Analysis Tools, Statistical

1033

Statistical Information on Electric System Operations FY2005, Financial Analysis Tools, Statistical

1035

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2004 FY2005, Cash and Investments, Financial Analysis Tools, Statistical

1032

Statistical Information on Water and Sewer Operations FY2005, Financial Analysis Tools, Statistical

1000

Recently Released Governmental Accounting Standards Board (GASB) Statements FY2004, Audit Report, Audit and Accounting Resources, GASB

1015

Recognition of Sales Tax and Other Revenue at Year-End FY2004, Other

1011

Allowable Investments to Qualify for In-Substance Defeasance FY2004, Other

1010

Funds held in the Escheat Fund for Taxpayers FY2004, Other

0999

Reporting Requirements for Special Purpose Government Under Governmental Accounting Standards Board (GASB) Statement No. 34 FY2003, Other

0949

Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions and Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues FY2001, Derived tax revenue, GASB, Government mandated nonexchange, Nonexchange, Revenue, Sales tax, Voluntary nonexchange

0929

Results of Municipals and Counties Survey on Consolidating and Billing of Tax Functions FY2001, Other, Statistical

0692

Consolidating County and Municipal Property Tax Functions FY1989, Other, Statistical