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
2011-13 Report on County Spending on Public School Capital Outlays 04/26/2011 FY2011, Financial Analysis Tools, Statistical
2011-1 GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets 08/23/2010 FY2010, Audit and Accounting Resources, GASB
2011-03 Communicating Internal Control Related Matters Identified in an Audit 07/21/2010 FY2010, Audit and Accounting Resources, Internal Controls
2010-5 Statistical Information on Electric System Operations 07/15/2009 FY2009, Financial Analysis Tools, Statistical
2010-4 Statistical Information on Water and Sewer Operations 07/15/2009 FY2009, Financial Analysis Tools, Statistical
2010-38 Unauthorized Substance Tax 06/25/2010 FY2010, Audit and Accounting Resources
2010-35 GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance [Revised] 09/29/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-31 Statistical Information on Electric System Operations 04/29/2010 FY2010, Financial Analysis Tools, Statistical
2010-30 Statistical Information on Water and Sewer Operations 04/29/2010 FY2010, Financial Analysis Tools, Statistical
2010-3 Budgeting and Accounting for Principal Forgiveness - ARRA 07/06/2009 FY2009, Audit and Accounting Resources, Debt
2010-29 REVISED Report on County Spending on Public School Capital Outlay 05/27/2010 FY2010, Financial Analysis Tools, Statistical
2010-26 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2009 04/30/2010 FY2010, Financial Analysis Tools, Statistical
2010-25 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2009 04/30/2010 FY2010, Financial Analysis Tools, Statistical
2010-23 GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 1 - Fund Type Definitions [Revised] 09/29/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-2 Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds 07/02/2009 FY2009, Audit and Accounting Resources, Debt
2010-18S GASB Statement No. 53 PowerPoint Presentation (Supplement to Memo 2010-18) 01/25/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-18 GASB Statement No. 53, Accounting and Reporting for Derivative Instruments 01/25/2010 FY2010, Audit Report, Audit and Accounting Resources, GASB
2010-15 State Withholding on Contractors Identified by an Individual Taxpayer Identification Number (TIN) 10/01/2009 FY2009, Audit and Accounting Resources
2010-13 International ACH Transactions (IAT) Rules Advisory 09/16/2009 FY2009, Audit and Accounting Resources, Cash and Investments
1126 GASB Statement No. 47 - Accounting for Termination Benefits 06/26/2009 FY2009, Audit and Accounting Resources, GASB