State and Local Government Finance Division Memos

As of March 16, 2024, notifications related to the following three reports will be available on our report server and 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
Statistical Information on Electric System Operations

Prior year reports can be found in the memos below. Other reports published by DST staff is available on our “Financial Analysis Tools and Reports” webpage.

Title	Subject	Release Date	Categories
1061	Vendor Gifts	06/05/2006	FY2006, Audit and Accounting Resources
1058	Impact of County Net Asset Deficits for School Debt Upon Bond Ratings	04/28/2006	FY2006, Audit Report, Audit and Accounting Resources
1056	Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"	04/28/2006	FY2006, Audit and Accounting Resources, GASB
1055	2005 County Spending on Capital School Outlay	04/25/2006	FY2006, Financial Analysis Tools, Statistical
1052	2005 Statistical Information on Electrical Systems Operation	04/13/2006	FY2006, Financial Analysis Tools, Statistical
1049	2005 County Cash & Taxes with Fund Balance Available	04/06/2006	FY2006, Cash and Investments, Financial Analysis Tools, Statistical
1050	2005 Municipal Cash & Taxes with Fund Balance Available	04/06/2006	FY2006, Cash and Investments, Financial Analysis Tools, Statistical
1051	2005 Municipal Water/Sewer Report	04/06/2006	FY2006, Financial Analysis Tools, Statistical
1048	W-2 Treatment of Cost of Group Term Life Insurance	03/03/2006	FY2006, Audit and Accounting Resources
1042	Flood Insurance	09/07/2005	FY2005, Other
1030	Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2004	08/25/2005	FY2005, Cash and Investments, Financial Analysis Tools, Statistical
1031	Report on County Spending on Public School Capital Outlay	04/28/2005	FY2005, Financial Analysis Tools, Statistical
1033	Statistical Information on Electric System Operations	04/28/2005	FY2005, Financial Analysis Tools, Statistical
1035	Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2004	04/15/2005	FY2005, Cash and Investments, Financial Analysis Tools, Statistical
1032	Statistical Information on Water and Sewer Operations	04/15/2005	FY2005, Financial Analysis Tools, Statistical
1000	Recently Released Governmental Accounting Standards Board (GASB) Statements	06/30/2004	FY2004, Audit Report, Audit and Accounting Resources, GASB
1015	Recognition of Sales Tax and Other Revenue at Year-End	03/31/2004	FY2004, Other
1011	Allowable Investments to Qualify for In-Substance Defeasance	02/24/2004	FY2004, Other
1010	Funds held in the Escheat Fund for Taxpayers	02/23/2004	FY2004, Other
0999	Reporting Requirements for Special Purpose Government Under Governmental Accounting Standards Board (GASB) Statement No. 34	09/12/2003	FY2003, Other