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:
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Management of Cash and Taxes and Fund Balance Available – Municipalities
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Management of Cash and Taxes and Fund Balance Available – Counties
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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 |
|---|---|---|---|
2022-09 |
GASB Statement No. 87, Leases - Part 3 | FY2021, Audit and Accounting Resources, GASB | |
2021-09 |
GASB Statement No. 87, Leases – Part 2 | FY2021, Audit and Accounting Resources, GASB | |
2021-09 Lessee Worksheet |
GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet | FY2021, Audit and Accounting Resources, GASB | |
2021-09 Lessor Worksheet |
GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet | FY2021, Audit and Accounting Resources, GASB | |
2021-05 |
GASB Statement No. 87, Leases - Part 1 | FY2021, Audit and Accounting Resources, GASB |