State and Local Government Finance Division Memos
As of March 16, 2024, notifications related to the following three reports will be 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, and the Statistical Information on Electric System Operations. Prior year reports can be located in the division memos.
| Title | Subject | Release Date | Categories |
|---|---|---|---|
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) | FY2011, Audit and Accounting Resources, Debt | |
2012-08 |
Recent Legislative Changes Affecting State Street-Aid to Municipalities | FY2011, Audit and Accounting Resources | |
2012-04 |
Current Expense Appropriations for the 2009-10 Fiscal Year | 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 | FY2011, Audit and Accounting Resources, Debt | |
2011-17 |
Statistical Information on Electric System Operations | FY2011, Financial Analysis Tools, Statistical | |
2011-16 |
Statistical Information on Water and Sewer Operations | 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] | 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 | FY2011, Financial Analysis Tools, Statistical | |
2011-13 |
Report on County Spending on Public School Capital Outlays | FY2011, Financial Analysis Tools, Statistical | |
2010-23 |
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 1 - Fund Type Definitions [Revised] | FY2010, Audit Report, Audit and Accounting Resources, GASB | |
2010-35 |
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance [Revised] | FY2010, Audit Report, Audit and Accounting Resources, GASB | |
2011-1 |
GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets | FY2010, Audit and Accounting Resources, GASB | |
2011-03 |
Communicating Internal Control Related Matters Identified in an Audit | FY2010, Audit and Accounting Resources, Internal Controls | |
2010-38 |
Unauthorized Substance Tax | FY2010, Audit and Accounting Resources | |
2010-29 |
REVISED Report on County Spending on Public School Capital Outlay | 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 | 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 | FY2010, Financial Analysis Tools, Statistical | |
2010-31 |
Statistical Information on Electric System Operations | FY2010, Financial Analysis Tools, Statistical | |
2010-30 |
Statistical Information on Water and Sewer Operations | FY2010, Financial Analysis Tools, Statistical | |
2010-18S |
GASB Statement No. 53 PowerPoint Presentation (Supplement to Memo 2010-18) | FY2010, Audit Report, Audit and Accounting Resources, GASB |