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
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
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