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 |
|---|---|---|---|
2015-12 |
Statistical Information on Water and Sewer Operations | FY2015, Financial Analysis Tools, Statistical | |
2015-11_Revised |
Management of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 2014 | FY2015, Financial Analysis Tools, Statistical | |
2015-10 |
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2014 [REVISED] | FY2015, Financial Analysis Tools, Statistical | |
2015-06_Revised |
GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions | FY2014, Audit Report, Audit and Accounting Resources, GASB, Pension | |
2015-04 |
Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 | FY2014, Audit and Accounting Resources, GASB | |
2015-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014 | FY2014, Audit Report, Audit and Accounting Resources | |
2014-21_Revised |
Reporting of School Local Current Expense in the Annual Audit Report - Revised | FY2014, Audit and Accounting Resources | |
2014-19 |
Statistical Information on Electric System Operations | FY2014, Financial Analysis Tools, Statistical | |
2014-18 |
Budgeting for Property Tax Revenues Under Tag and Tax Together | FY2014, Audit and Accounting Resources | |
2014-17 |
Report on County Spending on Public School Capital Outlays | FY2014, Financial Analysis Tools, Statistical | |
2014-16 |
Statistical Information on Water and Sewer Operations | FY2014, Financial Analysis Tools, Statistical | |
2014-14_Revised |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2013 | FY2014, Financial Analysis Tools, Statistical | |
2014-13 |
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2013 | FY2014, Financial Analysis Tools, Statistical | |
2014-12 |
New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 | FY2014, Audit and Accounting Resources, Pension | |
2014-07 |
Proper Accounting Treatment for Cost Allocations | FY2013, Audit and Accounting Resources | |
2014-08 |
Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities | FY2013, Audit and Accounting Resources, GASB | |
2014-06 |
Public Records Management | FY2013, Audit and Accounting Resources | |
2014-05 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2013 | FY2013, Audit Report, Audit and Accounting Resources | |
2014-03 |
Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 2013 | FY2013, Audit Report, Audit and Accounting Resources | |
2014-02 |
Statistical Information on Electric System Operations | FY2013, Financial Analysis Tools, Statistical |