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

1015

 		Recognition of Sales Tax and Other Revenue at Year-End FY2004, Other

1011

 		Allowable Investments to Qualify for In-Substance Defeasance FY2004, Other

1010

 		Funds held in the Escheat Fund for Taxpayers FY2004, Other

0999

 		Reporting Requirements for Special Purpose Government Under Governmental Accounting Standards Board (GASB) Statement No. 34 FY2003, Other

0949

 		Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions and Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues FY2001, Derived tax revenue, GASB, Government mandated nonexchange, Nonexchange, Revenue, Sales tax, Voluntary nonexchange

0929

 		Results of Municipals and Counties Survey on Consolidating and Billing of Tax Functions FY2001, Other, Statistical

0692

 		Consolidating County and Municipal Property Tax Functions FY1989, Other, Statistical