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

2010-18

GASB Statement No. 53, Accounting and Reporting for Derivative Instruments FY2010, Audit Report, Audit and Accounting Resources, GASB

2010-15

State Withholding on Contractors Identified by an Individual Taxpayer Identification Number (TIN) FY2009, Audit and Accounting Resources

2010-13

International ACH Transactions (IAT) Rules Advisory FY2009, Audit and Accounting Resources, Cash and Investments

2010-5

Statistical Information on Electric System Operations FY2009, Financial Analysis Tools, Statistical

2010-4

Statistical Information on Water and Sewer Operations FY2009, Financial Analysis Tools, Statistical

2010-3

Budgeting and Accounting for Principal Forgiveness - ARRA FY2009, Audit and Accounting Resources, Debt

2010-2

Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds FY2009, Audit and Accounting Resources, Debt

1126

GASB Statement No. 47 - Accounting for Termination Benefits FY2009, Audit and Accounting Resources, GASB

1123

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2008 FY2009, Cash and Investments, Financial Analysis Tools, Statistical

1122

Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2008 FY2009, Cash and Investments, Financial Analysis Tools, Statistical

1121

Report on County Spending on Public School Capital Outlays FY2009, Financial Analysis Tools, Statistical

1113

Public Deposits FY2009, Cash and Investments, Forms and Instructions

1093

Statistical Information on Electric System Operations FY2008, Financial Analysis Tools, Statistical

1092

Statistical Information on Water and Sewer Operations FY2008, Financial Analysis Tools, Statistical

1111

Communicating with Your Board About Financial Issues FY2008, Audit and Accounting Resources, Internal Controls

1110

Final "Red Flag" Rules Issued FY2008, Financial Analysis Tools, Internal Controls

1106

North Carolina State Education Assistance Authority Securities and Disclosures for June 30, 2008 FY2008, Other

1099

Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2007 FY2008, Cash and Investments, Financial Analysis Tools, Statistical

1098

Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2007 FY2008, Cash and Investments, Financial Analysis Tools, Statistical

1097

Report on County Spending on Public School Capital Outlays FY2008, Financial Analysis Tools, Statistical