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

2018-12

Statistical Informationon Water and Sewer Operations FY2018, Financial Analysis Tools, Statistical

2018-10

Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2017 FY2018, Financial Analysis Tools, Statistical

2018-11

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2017 FY2018, Financial Analysis Tools, Statistical

2018-08

Other Post Employment Benefits Accounting and Reporting Issues FY2018, Audit and Accounting Resources, GASB, OPEB

2018-09

2018 State Compliance Supplements FY2018, Audit Report, Audit and Accounting Resources, Compliance Auditing

2018-06_Addendum

Uniform Guidance Procurement Standards Addendum FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other

2018-07

Report on County Spending on Public School Capital Outlays FY2018, Financial Analysis Tools, Statistical

2018-06

Uniform Guidance Procurement Standards FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other

2018-05

Changes to Pre-audit Certification Requirements for Electronic Obligations and Payments; Administrative Code - 20NCAC 03 .0409 and 20 NCAC 03 .0410 FY2018, Audit and Accounting Resources, Internal Controls, Other

2018-05_Resolution_Template_Word

Memo 2018-05 Resolution Template in Word FY2018, Audit and Accounting Resources, Internal Controls, Other

2018-01

Retirement and Investment Disclosures for Fiscal Year Ended June 30, 2017 FY2017, Audit Report, Audit and Accounting Resources

2017-19

GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 2017 FY2017, Audit Report, Audit and Accounting Resources

2017-18

Statistical Information on Electric System Operations FY2017, Financial Analysis Tools, Statistical

2017-17_Revised

Statistical Information on Water and Sewer Operations FY2017, Financial Analysis Tools, Statistical

2017-15

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2016 FY2017, Financial Analysis Tools, Statistical

2017-14

Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year Ended June 30, 2016 FY2017, Financial Analysis Tools, Statistical

2017-13

Report on County Spending on Public School Capital Outlays FY2017, Financial Analysis Tools, Statistical

2017-07

Auditors Responsibilities and the Role of SLGFD Staff FY2016, Audit and Accounting Resources

2017-08

Local Entities Responsibilities for the Financial Reports and Records FY2016, Audit and Accounting Resources

2017-02

Accounting for Liabilities to LGERS/TSERS Resulting From Contribution Based Benefit Cap Legislation FY2016, Audit and Accounting Resources, Pension