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
2015-15 Internal Controls for a Small Unit of Government 04/30/2015 FY2015, Internal Controls
2015-13 Statistical Information on Electric System Operations 04/28/2015 FY2015, Financial Analysis Tools, Statistical
2015-14 Report on County Spending on Public School Capital Outlays 04/14/2015 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
2014-13 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2013 03/31/2014 FY2014, Financial Analysis Tools, Statistical
2014-12 New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 02/28/2014 FY2014, Audit and Accounting Resources, Pension
2014-07 Proper Accounting Treatment for Cost Allocations 10/07/2013 FY2013, Audit and Accounting Resources
2014-08 Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities 09/30/2013 FY2013, Audit and Accounting Resources, GASB
2014-06 Public Records Management 09/16/2013 FY2013, Audit and Accounting Resources