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
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
2016-11 Changes to State Single Audit Implementation Act 02/26/2016 FY2016, Audit Report, Audit and Accounting Resources, Compliance Auditing
2016-05 GASB Statement 72, Fair Value Measurement and Application 10/01/2015 FY2015, Audit Report, Audit and Accounting Resources, GASB
2016-03 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015 08/26/2015 FY2015, Audit Report, Audit and Accounting Resources
2016-02 Accounting for Long-Term Revolving Loans 08/03/2015 FY2015, Audit and Accounting Resources, GASB
2015-19 GASB 68 Financial Reporting for the Firefighters' and Rescue Squad Workers' Pension Fund for Fiscal Year Ended June 30, 2015 07/01/2015 FY2015, Audit and Accounting Resources, GASB, Pension
2015-15 Internal Controls for a Small Unit of Government 04/30/2015 FY2015, Internal Controls
2015-14 Report on County Spending on Public School Capital Outlays 04/14/2015 FY2015, Financial Analysis Tools, Statistical
2015-13 Statistical Information on Electric System Operations 04/28/2015 FY2015, Financial Analysis Tools, Statistical
2015-12 Statistical Information on Water and Sewer Operations 04/13/2015 FY2015, Financial Analysis Tools, Statistical
2015-11 REVISED Management of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 2014 04/07/2015 FY2015, Financial Analysis Tools, Statistical
2015-10 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2014 [REVISED] 04/06/2015 FY2015, Financial Analysis Tools, Statistical
2015-06 REVISED GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions 12/01/2014 FY2014, Audit Report, Audit and Accounting Resources, GASB, Pension
2015-04 Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 09/05/2014 FY2014, Audit and Accounting Resources, GASB
2015-02 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014 08/07/2014 FY2014, Audit Report, Audit and Accounting Resources
2014-21 REVISED Reporting of School Local Current Expense in the Annual Audit Report - Revised 06/01/2014 FY2014, Audit and Accounting Resources
2014-19 Statistical Information on Electric System Operations 05/05/2014 FY2014, Financial Analysis Tools, Statistical