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 |
|---|---|---|---|
2021-01 |
Firefighters' and Rescue Squad Workers' Pension Fund disclosure amounts | FY2021, Audit Report, Audit and Accounting Resources | |
2020-10 |
Statistical Information on Electric System Operations | FY2020, Financial Analysis Tools, Statistical | |
2020-09 |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year Ended June 30, 2019 | FY2020, Financial Analysis Tools, Statistical | |
2020-07 |
2020 State Compliance Supplements | FY2020, Audit Report, Audit and Accounting Resources, Compliance Auditing | |
2020-08 |
Management of Cash and Taxes and Fund Balance Available – Counties – for the Fiscal Year Ended June 30, 2019 | FY2020, Financial Analysis Tools, Statistical | |
2020-06 |
Report on County Spending on Public School Capital Outlay | FY2020, Financial Analysis Tools, Statistical | |
2020-05 |
AICPA Interpretations on Independence – Hosting Services and State and Local Government Client Affiliates | FY2020, Audit Report, Internal Controls | |
2020-04 |
Issuing Gift Cards and Bonuses to Local Government Employees | FY2020, Budgeting, Internal Controls, Other | |
2020-03 |
Continuing Disclosure Requirements of Rule 15c2-12 | FY2020, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other | |
2019-14 |
Statistical Information on Electric System Operations | FY2019, Financial Analysis Tools, Statistical | |
2020-02 |
Retirement and Investment Disclosure for Fiscal Year Ended June 30, 2019 | FY2020, Audit Report, Audit and Accounting Resources | |
2020-01 |
Firefighters and Rescue Squad Workers' Pension Fund Disclosure Amounts | FY2020, Audit Report, Audit and Accounting Resources | |
2019-13 |
Collateralization of Public Deposits | FY2019, Cash and Investments, Forms and Instructions | |
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 |