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

2017-19

 		GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 2017 FY2017, Audit Report, Audit and Accounting Resources

2017-18

 		Statistical Information on Electric System Operations FY2017, Financial Analysis Tools, Statistical

2017-17_Revised

 		Statistical Information on Water and Sewer Operations FY2017, Financial Analysis Tools, Statistical

2017-15

 		Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2016 FY2017, Financial Analysis Tools, Statistical

2017-14

 		Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year Ended June 30, 2016 FY2017, Financial Analysis Tools, Statistical

2017-13

 		Report on County Spending on Public School Capital Outlays FY2017, Financial Analysis Tools, Statistical

2017-07

 		Auditors Responsibilities and the Role of SLGFD Staff FY2016, Audit and Accounting Resources

2017-08

 		Local Entities Responsibilities for the Financial Reports and Records FY2016, Audit and Accounting Resources

2017-02

 		Accounting for Liabilities to LGERS/TSERS Resulting From Contribution Based Benefit Cap Legislation FY2016, Audit and Accounting Resources, Pension

2017-06

 		Changes to the Schedule of Expenditures of Federal and State Awards FY2016, Compliance Auditing

2017-05

 		GASB Statement 73 – Additional Reporting Guidance for the Law Enforcement Officers’ Special Separation Allowance FY2016, Audit and Accounting Resources, GASB, Pension

2017-04

 		Proposed Rules for Electronic Transactions in Accordance with G.S. 159-28(d2) and G.S. 115C-441(d2) FY2016, Audit and Accounting Resources, GASB, Internal Controls

2017-01

 		Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2016 FY2016, Audit Report, Audit and Accounting Resources

2016-23

 		Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts FY2016, Audit Report, Audit and Accounting Resources

2016-20

 		Statistical Information on Electric System Operations FY2016, Financial Analysis Tools, Statistical

2016-19

 		Statistical Information on Water and Sewer Operations FY2016, Financial Analysis Tools, Statistical

2016-17

 		Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2015 FY2016, Financial Analysis Tools, Statistical

2016-18

 		Report on County Spending on Public School Capital Outlays FY2016, Financial Analysis Tools, Statistical

2016-16

 		Management of Cash and Taxes and Fund Balance Available - Counties - for the Fiscal Year Ended June 30, 2015 FY2016, Financial Analysis Tools, Statistical

2016-14

 		GASB Statement 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans and GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions FY2016, Audit and Accounting Resources, GASB, Pension