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

2017-06

Changes to the Schedule of Expenditures of Federal and State Awards FY2016, Compliance Auditing

2017-05

GASB Statement 73 – Additional Reporting Guidance for the Law Enforcement Officers’ Special Separation Allowance 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) FY2016, Audit and Accounting Resources, GASB, Internal Controls

2017-01

Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2016 FY2016, Audit Report, Audit and Accounting Resources

2016-23

Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts FY2016, Audit Report, Audit and Accounting Resources

2016-20

Statistical Information on Electric System Operations FY2016, Financial Analysis Tools, Statistical

2016-19

Statistical Information on Water and Sewer Operations 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 FY2016, Financial Analysis Tools, Statistical

2016-18

Report on County Spending on Public School Capital Outlays 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 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 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 FY2016, Audit and Accounting Resources, GASB, Pension

2016-11

Changes to State Single Audit Implementation Act FY2016, Audit Report, Audit and Accounting Resources, Compliance Auditing

2016-05

GASB Statement 72, Fair Value Measurement and Application FY2015, Audit Report, Audit and Accounting Resources, GASB

2016-03

Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015 FY2015, Audit Report, Audit and Accounting Resources

2016-02

Accounting for Long-Term Revolving Loans 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 FY2015, Audit and Accounting Resources, GASB, Pension

2015-15

Internal Controls for a Small Unit of Government FY2015, Internal Controls

2015-13

Statistical Information on Electric System Operations FY2015, Financial Analysis Tools, Statistical

2015-14

Report on County Spending on Public School Capital Outlays FY2015, Financial Analysis Tools, Statistical