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
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
2014-08 Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities 09/30/2013 FY2013, Audit and Accounting Resources, GASB
2014-07 Proper Accounting Treatment for Cost Allocations 10/07/2013 FY2013, Audit and Accounting Resources
2014-06 Public Records Management 09/16/2013 FY2013, Audit and Accounting Resources
2014-05 Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2013 08/13/2013 FY2013, Audit Report, Audit and Accounting Resources
2014-03 Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 2013 08/08/2013 FY2013, Audit Report, Audit and Accounting Resources
2014-02 Statistical Information on Electric System Operations 07/29/2013 FY2013, Financial Analysis Tools, Statistical
2014-01 Statistical Information on Water and Sewer Operations 07/17/2013 FY2013, Financial Analysis Tools, Statistical
2013-EFT MSA Electronic Funds Transfer (EFT) Master Contract Awarded - 07/18/2013 07/18/2013 FY2013, Other Unit Type
2013-18 New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits 06/04/2013 FY2013, Audit and Accounting Resources
2013-16 Implementation of the New Motor Vehicle Property Tax Collection System 05/23/2013 FY2013, Audit and Accounting Resources
2013-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2012 [REVISED] 05/14/2013 FY2013, Cash and Investments, Financial Analysis Tools, Statistical
2013-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2012 [REVISED] 04/30/2013 FY2013, Cash and Investments, Financial Analysis Tools, Statistical
2013-13 Clarified Auditing Standards 04/29/2013 FY2013, Audit Report, Audit and Accounting Resources
2013-12 2011 Revision - Government Auditing Standards (GAGAS) 04/16/2013 FY2013, Audit and Accounting Resources, Compliance Auditing
2013-11 Report on County Spending on Public School Capital Outlays 04/08/2013 FY2013, Financial Analysis Tools, Statistical
2013-09 GASB Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. GASB Statement No. 65 Items Previously Reported as Assets and Liabilities. [REVISED] 03/13/2013 FY2013, Audit and Accounting Resources, GASB
2013-04 Use and Reporting of Other Restricted Funds (Fund 8) 12/05/2012 FY2012, Audit Report, Audit and Accounting Resources
2013-03 Custody and Proper Safekeeping of Local Government Investments 10/29/2012 FY2012, Audit and Accounting Resources, Cash and Investments