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 |
|---|---|---|---|
1032 |
Statistical Information on Water and Sewer Operations | FY2005, Financial Analysis Tools, Statistical | |
1000 |
Recently Released Governmental Accounting Standards Board (GASB) Statements | FY2004, Audit Report, Audit and Accounting Resources, GASB | |
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 |