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 |
|---|---|---|---|
2019-12 Revised |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2018 - REVISED | FY2019, Financial Analysis Tools, Statistical | |
2019-07 |
2018 Revision - Government Auditing Standards (GAGAS) AKA "The Yellow Book" -- REVISED MEMO | FY2019, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2019-11 |
Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2018 | FY2019, Financial Analysis Tools, Statistical | |
2019-06 |
Report on County Spending on Public School Capital Outlays | FY2019, Financial Analysis Tools, Statistical | |
2019-10 |
Charter Schools - 2019 Audit Contracts and Financial Statements | FY2019, Audit Report, Audit and Accounting Resources, GASB, Other | |
2019-08 |
GASB Statement No. 88 - Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements | FY2019, Audit Report, Audit and Accounting Resources, GASB | |
2019-09 |
2019 State Compliance Supplements | FY2019, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2019-05 |
Collateralization of Public Deposits and Pooling Bank List | FY2019, Cash and Investments, Forms and Instructions | |
2019-04 |
Instructions for the LGC-203EZ, the Standard LGC-203 Form and the Coll-91 | FY2019, Cash and Investments, Forms and Instructions | |
2019-03 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2019, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
2019-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2018 | FY2019, Audit Report, Audit and Accounting Resources | |
2019-01 |
Firefighters’ and Rescue Squad Workers’ Pension Fund disclosure amounts | FY2019, Audit Report, Audit and Accounting Resources | |
2018-13 |
Statistical Information on Electric System Operations | FY2018, Financial Analysis Tools, Statistical | |
2018-12 |
Statistical Informationon Water and Sewer Operations | FY2018, Financial Analysis Tools, Statistical | |
2018-10 |
Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2017 | FY2018, Financial Analysis Tools, Statistical | |
2018-11 |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2017 | FY2018, Financial Analysis Tools, Statistical | |
2018-08 |
Other Post Employment Benefits Accounting and Reporting Issues | FY2018, Audit and Accounting Resources, GASB, OPEB | |
2018-09 |
2018 State Compliance Supplements | FY2018, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2018-06_Addendum |
Uniform Guidance Procurement Standards Addendum | FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other | |
2018-07 |
Report on County Spending on Public School Capital Outlays | FY2018, Financial Analysis Tools, Statistical |