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
2020-05	AICPA Interpretations on Independence – Hosting Services and State and Local Government Client Affiliates	04/21/2020	FY2020, Audit Report, Internal Controls
2020-04	Issuing Gift Cards and Bonuses to Local Government Employees	02/06/2020	FY2020, Budgeting, Internal Controls, Other
2020-03	Continuing Disclosure Requirements of Rule 15c2-12	11/27/2019	FY2020, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2019-14	Statistical Information on Electric System Operations	10/08/2019	FY2019, Financial Analysis Tools, Statistical
2020-02	Retirement and Investment Disclosure for Fiscal Year Ended June 30, 2019	08/21/2019	FY2020, Audit Report, Audit and Accounting Resources
2020-01	Firefighters and Rescue Squad Workers' Pension Fund Disclosure Amounts	07/26/2019	FY2020, Audit Report, Audit and Accounting Resources
2019-13	Collateralization of Public Deposits	06/30/2019	FY2019, Cash and Investments, Forms and Instructions
2019-12 Revised	Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2018 - REVISED	06/14/2019	FY2019, Financial Analysis Tools, Statistical
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
2019-11	Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2018	05/21/2019	FY2019, Financial Analysis Tools, Statistical
2019-06	Report on County Spending on Public School Capital Outlays	05/16/2019	FY2019, Financial Analysis Tools, Statistical
2019-10	Charter Schools - 2019 Audit Contracts and Financial Statements	05/15/2019	FY2019, Audit Report, Audit and Accounting Resources, GASB, Other
2019-08	GASB Statement No. 88 - Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements	05/06/2019	FY2019, Audit Report, Audit and Accounting Resources, GASB
2019-09	2019 State Compliance Supplements	05/03/2019	FY2019, Audit Report, Audit and Accounting Resources, Compliance Auditing
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