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
1099 Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2007 05/19/2008 FY2008, Cash and Investments, Financial Analysis Tools, Statistical
1098 Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2007 05/05/2008 FY2008, Cash and Investments, Financial Analysis Tools, Statistical
1097 Report on County Spending on Public School Capital Outlays 04/28/2008 FY2008, Financial Analysis Tools, Statistical
1091 2007 Legislative Changes Affecting Local Governments 03/27/2008 FY2008, Audit and Accounting Resources
1090 Financial Impact of Drought-Related Issues 11/01/2007 FY2007, Audit and Accounting Resources
1084 Audits of Local Governments and Public Authorities - Payroll and Related Liabilities 08/24/2007 FY2007, Audit and Accounting Resources
1083 Payroll Liabilities and Responsibilities 08/15/2007 FY2007, Audit and Accounting Resources
1079 Worker Status - Employee or Independent Contractor 05/21/2007 FY2007, Other
1075 2006 County Spending on School Capital Outlay 04/25/2007 FY2007, Financial Analysis Tools, Statistical
1074 Municipal Electric Systems Report for 2006 04/05/2007 FY2007, Financial Analysis Tools, Statistical
1071 Municipal Cash & Taxes with Fund Balance Available for 2006 04/04/2007 FY2007, Cash and Investments, Financial Analysis Tools, Statistical
1072 Municipal Water/Sewer Report for 2006 04/04/2007 FY2007, Financial Analysis Tools, Statistical
1073 County Cash & Taxes with Fund Balance Available for 2006 03/27/2007 FY2007, Cash and Investments, Financial Analysis Tools, Statistical
1068 Volunteer Firefighters Employee/Contractor Status, Identity Theft Protection Act, and Grant Funded Construction Contracts 10/19/2006 FY2006, Audit and Accounting Resources
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
1061 Vendor Gifts 06/05/2006 FY2006, 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
1058 Impact of County Net Asset Deficits for School Debt Upon Bond Ratings 04/28/2006 FY2006, Audit Report, Audit and Accounting Resources
1055 2005 County Spending on Capital School Outlay 04/25/2006 FY2006, Financial Analysis Tools, Statistical