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

1091

2007 Legislative Changes Affecting Local Governments FY2008, Audit and Accounting Resources

1090

Financial Impact of Drought-Related Issues FY2007, Audit and Accounting Resources

1084

Audits of Local Governments and Public Authorities - Payroll and Related Liabilities FY2007, Audit and Accounting Resources

1083

Payroll Liabilities and Responsibilities FY2007, Audit and Accounting Resources

1079

Worker Status - Employee or Independent Contractor FY2007, Other

1075

2006 County Spending on School Capital Outlay FY2007, Financial Analysis Tools, Statistical

1074

Municipal Electric Systems Report for 2006 FY2007, Financial Analysis Tools, Statistical

1071

Municipal Cash & Taxes with Fund Balance Available for 2006 FY2007, Cash and Investments, Financial Analysis Tools, Statistical

1072

Municipal Water/Sewer Report for 2006 FY2007, Financial Analysis Tools, Statistical

1073

County Cash & Taxes with Fund Balance Available for 2006 FY2007, Cash and Investments, Financial Analysis Tools, Statistical

1068

Volunteer Firefighters Employee/Contractor Status, Identity Theft Protection Act, and Grant Funded Construction Contracts FY2006, Audit and Accounting Resources

1060A

Clarification of Memorandum No. 1060 FY2006, Audit and Accounting Resources

1060

Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures FY2006, Audit and Accounting Resources

1061

Vendor Gifts FY2006, Audit and Accounting Resources

1058

Impact of County Net Asset Deficits for School Debt Upon Bond Ratings FY2006, Audit Report, Audit and Accounting Resources

1056

Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures" FY2006, Audit and Accounting Resources, GASB

1055

2005 County Spending on Capital School Outlay FY2006, Financial Analysis Tools, Statistical

1052

2005 Statistical Information on Electrical Systems Operation FY2006, Financial Analysis Tools, Statistical

1049

2005 County Cash & Taxes with Fund Balance Available FY2006, Cash and Investments, Financial Analysis Tools, Statistical

1050

2005 Municipal Cash & Taxes with Fund Balance Available FY2006, Cash and Investments, Financial Analysis Tools, Statistical