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
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
2013-01 Guidance for Auditing Supplementary Information 07/20/2012 FY2012, Audit Report, Audit and Accounting Resources
2012-19 New Statewide 403(b) Option for Teachers and Educational Personnel 11/07/2011 FY2012, Other
2012-18 Statistical Information on Electric System Operations 05/03/2012 FY2012, Financial Analysis Tools, Statistical
2012-17 Statistical Information on Water and Sewer Operations 05/02/2012 FY2012, Financial Analysis Tools, Statistical
2012-16 Report on County Spending on Public School Capital Outlays 04/30/2012 FY2012, Financial Analysis Tools, Statistical
2012-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2011 04/17/2012 FY2012, Cash and Investments, Financial Analysis Tools, Statistical
2012-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2011 04/17/2012 FY2012, Cash and Investments, Financial Analysis Tools, Statistical
2012-10 Continuing Disclosure Requirements of Rule 15c2-12 12/09/2011 FY2011, Audit and Accounting Resources, Forms and Instructions
2012-09 Update on Memorandum #2012-02 Regarding Reporting Requirements for Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government (House Bill 595) 10/18/2011 FY2011, Audit and Accounting Resources, Debt
2012-08 Recent Legislative Changes Affecting State Street-Aid to Municipalities 10/04/2011 FY2011, Audit and Accounting Resources
2012-04 Current Expense Appropriations for the 2009-10 Fiscal Year 08/22/2011 FY2011, Financial Analysis Tools, Statistical
2012-02 Recent Enactment of Session Law 2011-291 (House Bill 595) Requiring Reporting of Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government 07/25/2011 FY2011, Audit and Accounting Resources, Debt
2011-17 Statistical Information on Electric System Operations 05/11/2011 FY2011, Financial Analysis Tools, Statistical
2011-16 Statistical Information on Water and Sewer Operations 05/11/2011 FY2011, Financial Analysis Tools, Statistical
2011-15 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2010 05/10/2011 FY2011, Financial Analysis Tools, Statistical
2011-14 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year 04/30/2013 ended June 30, 2010 [Revised] 05/10/2011 FY2011, Financial Analysis Tools, Statistical