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
1060A Clarification of Memorandum No. 1060 07/07/2006 FY2006, Audit and Accounting Resources
1060 Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures 06/05/2006 FY2006, Audit and Accounting Resources
1058 Impact of County Net Asset Deficits for School Debt Upon Bond Ratings 04/28/2006 FY2006, Audit Report, Audit and Accounting Resources
1056 Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures" 04/28/2006 FY2006, Audit and Accounting Resources, GASB
1055 2005 County Spending on Capital School Outlay 04/25/2006 FY2006, Financial Analysis Tools, Statistical
1052 2005 Statistical Information on Electrical Systems Operation 04/13/2006 FY2006, Financial Analysis Tools, Statistical
1051 2005 Municipal Water/Sewer Report 04/06/2006 FY2006, Financial Analysis Tools, Statistical
1050 2005 Municipal Cash & Taxes with Fund Balance Available 04/06/2006 FY2006, Cash and Investments, Financial Analysis Tools, Statistical
1049 2005 County Cash & Taxes with Fund Balance Available 04/06/2006 FY2006, Cash and Investments, Financial Analysis Tools, Statistical
1048 W-2 Treatment of Cost of Group Term Life Insurance 03/03/2006 FY2006, Audit and Accounting Resources
1042 Flood Insurance 09/07/2005 FY2005, Other
1035 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2004 04/15/2005 FY2005, Cash and Investments, Financial Analysis Tools, Statistical
1033 Statistical Information on Electric System Operations 04/28/2005 FY2005, Financial Analysis Tools, Statistical
1032 Statistical Information on Water and Sewer Operations 04/15/2005 FY2005, Financial Analysis Tools, Statistical
1031 Report on County Spending on Public School Capital Outlay 04/28/2005 FY2005, Financial Analysis Tools, Statistical
1030 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2004 08/25/2005 FY2005, Cash and Investments, Financial Analysis Tools, Statistical
1015 Recognition of Sales Tax and Other Revenue at Year-End 03/31/2004 FY2004, Other
1011 Allowable Investments to Qualify for In-Substance Defeasance 02/24/2004 FY2004, Other
1010 Funds held in the Escheat Fund for Taxpayers 02/23/2004 FY2004, Other
1000 Recently Released Governmental Accounting Standards Board (GASB) Statements 06/30/2004 FY2004, Audit Report, Audit and Accounting Resources, GASB