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 |
|---|---|---|---|
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 | |
2012-09 |
Update on Memorandum #2012-02 Regarding Reporting Requirements for Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government (House Bill 595) | FY2011, Audit and Accounting Resources, Debt | |
2012-08 |
Recent Legislative Changes Affecting State Street-Aid to Municipalities | FY2011, Audit and Accounting Resources | |
2012-04 |
Current Expense Appropriations for the 2009-10 Fiscal Year | FY2011, Financial Analysis Tools, Statistical | |
2012-02 |
Recent Enactment of Session Law 2011-291 (House Bill 595) Requiring Reporting of Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government | FY2011, Audit and Accounting Resources, Debt | |
2011-17 |
Statistical Information on Electric System Operations | FY2011, Financial Analysis Tools, Statistical | |
2011-16 |
Statistical Information on Water and Sewer Operations | FY2011, Financial Analysis Tools, Statistical | |
2011-14 |
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year 04/30/2013 ended June 30, 2010 [Revised] | FY2011, Financial Analysis Tools, Statistical | |
2011-15 |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2010 | FY2011, Financial Analysis Tools, Statistical | |
2011-13 |
Report on County Spending on Public School Capital Outlays | FY2011, Financial Analysis Tools, Statistical | |
2010-23 |
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 1 - Fund Type Definitions [Revised] | FY2010, Audit Report, Audit and Accounting Resources, GASB | |
2010-35 |
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance [Revised] | FY2010, Audit Report, Audit and Accounting Resources, GASB | |
2011-1 |
GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets | FY2010, Audit and Accounting Resources, GASB | |
2011-03 |
Communicating Internal Control Related Matters Identified in an Audit | FY2010, Audit and Accounting Resources, Internal Controls |