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

2013-EFT-MSA

Electronic Funds Transfer (EFT) Master Contract Awarded - 07/18/2013 FY2013, Other Unit Type

2014-01

Statistical Information on Water and Sewer Operations FY2013, Financial Analysis Tools, Statistical

2013-18

New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits FY2013, Audit and Accounting Resources

2013-16

Implementation of the New Motor Vehicle Property Tax Collection System FY2013, Audit and Accounting Resources

2013-15_Revised

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2012 [REVISED] FY2013, Cash and Investments, Financial Analysis Tools, Statistical

2013-14_Revised

Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2012 [REVISED] FY2013, Cash and Investments, Financial Analysis Tools, Statistical

2013-13

Clarified Auditing Standards FY2013, Audit Report, Audit and Accounting Resources

2013-12

2011 Revision - Government Auditing Standards (GAGAS) FY2013, Audit and Accounting Resources, Compliance Auditing

2013-11

Report on County Spending on Public School Capital Outlays FY2013, Financial Analysis Tools, Statistical

2013-09_Revised

GASB Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. GASB Statement No. 65 Items Previously Reported as Assets and Liabilities. [REVISED] FY2013, Audit and Accounting Resources, GASB

2013-04

Use and Reporting of Other Restricted Funds (Fund 8) FY2012, Audit Report, Audit and Accounting Resources

2013-03

Custody and Proper Safekeeping of Local Government Investments FY2012, Audit and Accounting Resources, Cash and Investments

2013-01

Guidance for Auditing Supplementary Information FY2012, Audit Report, Audit and Accounting Resources

2012--18

Statistical Information on Electric System Operations FY2012, Financial Analysis Tools, Statistical

2012-17

Statistical Information on Water and Sewer Operations FY2012, Financial Analysis Tools, Statistical

2012-16

Report on County Spending on Public School Capital Outlays FY2012, Financial Analysis Tools, Statistical

2012-14

Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2011 FY2012, Cash and Investments, Financial Analysis Tools, Statistical

2012-15

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2011 FY2012, Cash and Investments, Financial Analysis Tools, Statistical

2012-10

Continuing Disclosure Requirements of Rule 15c2-12 FY2011, Audit and Accounting Resources, Forms and Instructions

2012-19

New Statewide 403(b) Option for Teachers and Educational Personnel FY2012, Other