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:

Management of Cash and Taxes and Fund Balance Available – Municipalities
Management of Cash and Taxes and Fund Balance Available – Counties
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
2023-02	Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2022	07/29/2022	FY2023, Audit Report, Audit and Accounting Resources, OPEB, Pension
2023-01	Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts	07/13/2022	FY2023, Audit Report, Audit and Accounting Resources
2022-11	2022 State Compliance Supplements	05/26/2022	FY2022, Audit Report, Audit and Accounting Resources, Compliance Auditing
2022-10	Report on County Spending on Public School Capital Outlays	05/02/2022	FY2021, Financial Analysis Tools, Statistical
2022-09	GASB Statement No. 87, Leases - Part 3	03/21/2022	FY2021, Audit and Accounting Resources, GASB
2022-08	Continuing Disclosure Requirements of Rule 15c2-12	12/22/2021	FY2022, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2022-07	Memo 2022-07 How Transfers From Your Water/Sewer Utility Funds to Your General Fund Can Negatively Impact Your Eligibility for State Funding for Your Utility Funds (including SRF, VUR and Possibly ARPA Funds Grants from DEQ)	10/13/2021	FY2022, Audit and Accounting Resources
2022-06	Statistical Information on Electric System Operations	09/17/2021	FY2022, Financial Analysis Tools, Statistical
2022-05	Important Changes in Charter School Reporting Requirements	08/26/2021	FY2022, Audit and Accounting Resources, Forms and Instructions
2022-02	Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2021	08/19/2021	FY2022, Audit Report, Audit and Accounting Resources, OPEB, Pension
2022-04 Revised	Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2020	08/17/2021	FY2022, Financial Analysis Tools, Statistical
2022-03	Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2020	08/11/2021	FY2022, Financial Analysis Tools, Statistical
2022-01	Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts	07/16/2021	FY2022, Audit Report, Audit and Accounting Resources
2021-09	GASB Statement No. 87, Leases – Part 2	06/15/2021	FY2021, Audit and Accounting Resources, GASB
2021-09 Lessee Worksheet	GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet	06/15/2021	FY2021, Audit and Accounting Resources, GASB
2021-09 Lessor Worksheet	GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet	06/15/2021	FY2021, Audit and Accounting Resources, GASB
2021-08	2021 State Compliance Supplements	05/27/2021	FY2021, Audit Report, Audit and Accounting Resources, Compliance Auditing
2021-07	Report on County Spending on Public School Capital Outlays	04/30/2021	FY2021, Financial Analysis Tools, Statistical
2021-05	GASB Statement No. 87, Leases - Part 1	12/01/2020	FY2021, Audit and Accounting Resources, GASB
2021-06	Continuing Disclosure Requirements of Rule 15c2-12	11/30/2020	FY2021, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other