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
2016-11 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
2014-18 Budgeting for Property Tax Revenues Under Tag and Tax Together 04/29/2014 FY2014, Audit and Accounting Resources
2014-17 Report on County Spending on Public School Capital Outlays 04/28/2014 FY2014, Financial Analysis Tools, Statistical
2014-16 Statistical Information on Water and Sewer Operations 04/21/2014 FY2014, Financial Analysis Tools, Statistical
2014-14 REVISED Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2013 04/01/2014 FY2014, Financial Analysis Tools, Statistical