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
2017-18 Statistical Information on Electric System Operations 06/09/2017 FY2017, Financial Analysis Tools, Statistical
2017-17 Revised Statistical Information on Water and Sewer Operations 05/26/2017 FY2017, Financial Analysis Tools, Statistical
2017-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2016 04/26/2017 FY2017, Financial Analysis Tools, Statistical
2017-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year Ended June 30, 2016 04/19/2017 FY2017, Financial Analysis Tools, Statistical
2017-13 Report on County Spending on Public School Capital Outlays 04/04/2017 FY2017, Financial Analysis Tools, Statistical
2017-08 Local Entities Responsibilities for the Financial Reports and Records 09/16/2016 FY2016, Audit and Accounting Resources
2017-07 Auditors Responsibilities and the Role of SLGFD Staff 09/16/2016 FY2016, Audit and Accounting Resources
2017-06 Changes to the Schedule of Expenditures of Federal and State Awards 08/08/2016 FY2016, Compliance Auditing
2017-05 GASB Statement 73 – Additional Reporting Guidance for the Law Enforcement Officers’ Special Separation Allowance 08/04/2016 FY2016, Audit and Accounting Resources, GASB, Pension
2017-04 Proposed Rules for Electronic Transactions in Accordance with G.S. 159-28(d2) and G.S. 115C-441(d2) 08/04/2016 FY2016, Audit and Accounting Resources, GASB, Internal Controls
2017-02 Accounting for Liabilities to LGERS/TSERS Resulting From Contribution Based Benefit Cap Legislation 08/15/2016 FY2016, Audit and Accounting Resources, Pension
2017-01 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2016 07/20/2016 FY2016, Audit Report, Audit and Accounting Resources
2016-23 Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts 06/30/2016 FY2016, Audit Report, Audit and Accounting Resources
2016-20 Statistical Information on Electric System Operations 06/17/2016 FY2016, Financial Analysis Tools, Statistical
2016-19 Statistical Information on Water and Sewer Operations 06/10/2016 FY2016, Financial Analysis Tools, Statistical
2016-18 Report on County Spending on Public School Capital Outlays 04/29/2016 FY2016, Financial Analysis Tools, Statistical
2016-17 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2015 05/05/2016 FY2016, Financial Analysis Tools, Statistical
2016-16 Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2015 04/26/2016 FY2016, Financial Analysis Tools, Statistical
2016-14 GASB Statement 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans and GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions 03/29/2016 FY2016, Audit and Accounting Resources, GASB, Pension
2016-13 GASB Statement 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68 03/11/2016 FY2016, Audit and Accounting Resources, GASB, Pension