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
2019-05	Collateralization of Public Deposits and Pooling Bank List	12/31/2018	FY2019, Cash and Investments, Forms and Instructions
2019-04	Instructions for the LGC-203EZ, the Standard LGC-203 Form and the Coll-91	12/31/2018	FY2019, Cash and Investments, Forms and Instructions
2019-03	Continuing Disclosure Requirements of Rule 15c2-12	11/18/2018	FY2019, Audit Report, Audit and Accounting Resources, Debt, Forms and Instructions, Other
2019-02	Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2018	07/31/2018	FY2019, Audit Report, Audit and Accounting Resources
2019-01	Firefighters’ and Rescue Squad Workers’ Pension Fund disclosure amounts	07/30/2018	FY2019, Audit Report, Audit and Accounting Resources
2018-13	Statistical Information on Electric System Operations	06/19/2018	FY2018, Financial Analysis Tools, Statistical
2018-12	Statistical Informationon Water and Sewer Operations	06/19/2018	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	06/04/2018	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	06/04/2018	FY2018, Financial Analysis Tools, Statistical
2018-08	Other Post Employment Benefits Accounting and Reporting Issues	05/04/2018	FY2018, Audit and Accounting Resources, GASB, OPEB
2018-09	2018 State Compliance Supplements	05/01/2018	FY2018, Audit Report, Audit and Accounting Resources, Compliance Auditing
2018-06_Addendum	Uniform Guidance Procurement Standards Addendum	03/29/2018	FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other
2018-07	Report on County Spending on Public School Capital Outlays	03/20/2018	FY2018, Financial Analysis Tools, Statistical
2018-06	Uniform Guidance Procurement Standards	03/20/2018	FY2018, Audit and Accounting Resources, Budgeting, Compliance Auditing, Internal Controls, Other
2018-05	Changes to Pre-audit Certification Requirements for Electronic Obligations and Payments; Administrative Code - 20NCAC 03 .0409 and 20 NCAC 03 .0410	03/12/2018	FY2018, Audit and Accounting Resources, Internal Controls, Other
2018-05_Resolution_Template_Word	Memo 2018-05 Resolution Template in Word	03/12/2018	FY2018, Audit and Accounting Resources, Internal Controls, Other
2018-01	Retirement and Investment Disclosures for Fiscal Year Ended June 30, 2017	07/27/2017	FY2017, Audit Report, Audit and Accounting Resources
2017-19	GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 2017	06/20/2017	FY2017, Audit Report, Audit and Accounting Resources
2017-18	Statistical Information on Electric System Operations	06/09/2017	FY2017, Financial Analysis Tools, Statistical
2017-17_Revised	Statistical Information on Water and Sewer Operations	05/26/2017	FY2017, Financial Analysis Tools, Statistical