State and Local Government Finance Division Memos
As of March 16, 2024, notifications related to the following three reports will be available on our report server and 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
-
Statistical Information on Electric System Operations
Prior year reports can be found in the memos below. Other reports published by DST staff is available on our “Financial Analysis Tools and Reports” webpage.
| Title | Subject | Release Date | Categories |
|---|---|---|---|
2014-12 |
New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 | FY2014, Audit and Accounting Resources, Pension | |
2014-07 |
Proper Accounting Treatment for Cost Allocations | FY2013, Audit and Accounting Resources | |
2014-08 |
Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities | FY2013, Audit and Accounting Resources, GASB | |
2014-06 |
Public Records Management | FY2013, Audit and Accounting Resources | |
2014-05 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 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 | FY2013, Audit Report, Audit and Accounting Resources | |
2014-02 |
Statistical Information on Electric System Operations | FY2013, Financial Analysis Tools, Statistical | |
2013-EFT-MSA |
Electronic Funds Transfer (EFT) Master Contract Awarded - 07/18/2013 | FY2013, Other Unit Type | |
2014-01 |
Statistical Information on Water and Sewer Operations | FY2013, Financial Analysis Tools, Statistical | |
2013-18 |
New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits | FY2013, Audit and Accounting Resources | |
2013-16 |
Implementation of the New Motor Vehicle Property Tax Collection System | FY2013, Audit and Accounting Resources | |
2013-15_Revised |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2012 [REVISED] | FY2013, Cash and Investments, Financial Analysis Tools, Statistical | |
2013-14_Revised |
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2012 [REVISED] | FY2013, Cash and Investments, Financial Analysis Tools, Statistical | |
2013-13 |
Clarified Auditing Standards | FY2013, Audit Report, Audit and Accounting Resources | |
2013-12 |
2011 Revision - Government Auditing Standards (GAGAS) | FY2013, Audit and Accounting Resources, Compliance Auditing | |
2013-11 |
Report on County Spending on Public School Capital Outlays | FY2013, Financial Analysis Tools, Statistical | |
2013-09_Revised |
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] | FY2013, Audit and Accounting Resources, GASB | |
2013-04 |
Use and Reporting of Other Restricted Funds (Fund 8) | FY2012, Audit Report, Audit and Accounting Resources | |
2013-03 |
Custody and Proper Safekeeping of Local Government Investments | FY2012, Audit and Accounting Resources, Cash and Investments | |
2013-01 |
Guidance for Auditing Supplementary Information | FY2012, Audit Report, Audit and Accounting Resources |