State and Local Government Finance Division Memos

*Please note that as a result of moving to a new website, memos may contain broken links. We are actively working to update all of these links and encourage you to use the search/filter feature at the top of the page to find specific topics.

Title Subject Release Date Categories
2019-07 2018 Revision - Government Auditing Standards (GAGAS) AKA "The Yellow Book" -- REVISED MEMO 06/12/2019 FY2019, Audit Report, Audit and Accounting Resources, Compliance Auditing
2019-06 Report on County Spending on Public School Capital Outlays 05/16/2019 FY2019, Financial Analysis Tools, Statistical
2019-05 Collateralization of Public Deposits and Pooling Bank List 12/31/2018 FY2019, Cash and Investments, Forms and Instructions
2019-04 Instructions for the LGC-203EZ, the Standard LGC-203 Form and the Coll-91 12/31/2018 FY2019, Cash and Investments, Forms and Instructions
2019-03 Continuing Disclosure Requirements of Rule 15c2-12 11/18/2018 FY2019, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2019-02 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2018 07/31/2018 FY2019, Audit Report, Audit and Accounting Resources
2019-01 Firefighters’ and Rescue Squad Workers’ Pension Fund disclosure amounts 07/30/2018 FY2019, Audit Report, Audit and Accounting Resources
2018-13 Statistical Information on Electric System Operations 06/19/2018 FY2018, Financial Analysis Tools, Statistical
2018-12 Statistical Informationon Water and Sewer Operations 06/19/2018 FY2018, Financial Analysis Tools, Statistical
2018-11 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2017 06/04/2018 FY2018, Financial Analysis Tools, Statistical
2018-10 Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2017 06/04/2018 FY2018, Financial Analysis Tools, Statistical
2018-09 2018 State Compliance Supplements 05/01/2018 FY2018, Audit Report, Audit and Accounting Resources, Compliance Auditing
2018-08 Other Post Employment Benefits Accounting and Reporting Issues 05/04/2018 FY2018, Audit and Accounting Resources, GASB, OPEB
2018-07 Report on County Spending on Public School Capital Outlays 03/20/2018 FY2018, Financial Analysis Tools, Statistical
2018-06 Addendum Uniform Guidance Procurement Standards Addendum 03/29/2018 FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other
2018-06 Uniform Guidance Procurement Standards 03/20/2018 FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other
2018-05 Resolution Template Word Memo 2018-05 Resolution Template in Word 03/12/2018 FY2018, Audit and Accounting Resources, Internal Controls, Other
2018-05 Changes to Pre-audit Certification Requirements for Electronic Obligations and Payments; Administrative Code - 20NCAC 03 .0409 and 20 NCAC 03 .0410 03/12/2018 FY2018, Audit and Accounting Resources, Internal Controls, Other
2018-01 Retirement and Investment Disclosures for Fiscal Year Ended June 30, 2017 07/27/2017 FY2017, Audit Report, Audit and Accounting Resources
2017-19 GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 2017 06/20/2017 FY2017, Audit Report, Audit and Accounting Resources