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 |
|---|---|---|---|
2022-10 |
Report on County Spending on Public School Capital Outlays | FY2021, Financial Analysis Tools, Statistical | |
2022-09 |
GASB Statement No. 87, Leases - Part 3 | FY2021, Audit and Accounting Resources, GASB | |
2022-08 |
Continuing Disclosure Requirements of Rule 15c2-12 | 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) | FY2022, Audit and Accounting Resources | |
2022-06 |
Statistical Information on Electric System Operations | FY2022, Financial Analysis Tools, Statistical | |
2022-05 |
Important Changes in Charter School Reporting Requirements | FY2022, Audit and Accounting Resources, Forms and Instructions | |
2022-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 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 | 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 | FY2022, Financial Analysis Tools, Statistical | |
2022-01 |
Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts | FY2022, Audit Report, Audit and Accounting Resources | |
2021-09 |
GASB Statement No. 87, Leases – Part 2 | FY2021, Audit and Accounting Resources, GASB | |
2021-09 Lessee Worksheet |
GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet | FY2021, Audit and Accounting Resources, GASB | |
2021-09 Lessor Worksheet |
GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet | FY2021, Audit and Accounting Resources, GASB | |
2021-08 |
2021 State Compliance Supplements | FY2021, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2021-07 |
Report on County Spending on Public School Capital Outlays | FY2021, Financial Analysis Tools, Statistical | |
2021-05 |
GASB Statement No. 87, Leases - Part 1 | FY2021, Audit and Accounting Resources, GASB | |
2021-06 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2021, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
2021-04 |
GASB Statement No. 84 and GASB Statement 97 | FY2021, Audit and Accounting Resources, GASB | |
2021-03 |
Collateralization of Public Deposits and Pooling Bank List | FY2021, Audit Report, Audit and Accounting Resources, Cash and Investments, Internal Controls | |
2021-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2020 | FY2021, Audit Report, Audit and Accounting Resources, OPEB, Pension |