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 |
|---|---|---|---|
2016-03 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015 | FY2015, Audit Report, Audit and Accounting Resources | |
2016-02 |
Accounting for Long-Term Revolving Loans | FY2015, Audit and Accounting Resources, GASB | |
2015-19 |
GASB 68 Financial Reporting for the Firefighters' and Rescue Squad Workers' Pension Fund for Fiscal Year Ended June 30, 2015 | FY2015, Audit and Accounting Resources, GASB, Pension | |
2015-15 |
Internal Controls for a Small Unit of Government | FY2015, Internal Controls | |
2015-13 |
Statistical Information on Electric System Operations | FY2015, Financial Analysis Tools, Statistical | |
2015-14 |
Report on County Spending on Public School Capital Outlays | FY2015, Financial Analysis Tools, Statistical | |
2015-12 |
Statistical Information on Water and Sewer Operations | FY2015, Financial Analysis Tools, Statistical | |
2015-11_Revised |
Management of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 2014 | FY2015, Financial Analysis Tools, Statistical | |
2015-10 |
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2014 [REVISED] | FY2015, Financial Analysis Tools, Statistical | |
2015-06_Revised |
GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions | FY2014, Audit Report, Audit and Accounting Resources, GASB, Pension | |
2015-04 |
Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 | FY2014, Audit and Accounting Resources, GASB | |
2015-02 |
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014 | FY2014, Audit Report, Audit and Accounting Resources | |
2014-21_Revised |
Reporting of School Local Current Expense in the Annual Audit Report - Revised | FY2014, Audit and Accounting Resources | |
2014-19 |
Statistical Information on Electric System Operations | FY2014, Financial Analysis Tools, Statistical | |
2014-18 |
Budgeting for Property Tax Revenues Under Tag and Tax Together | FY2014, Audit and Accounting Resources | |
2014-17 |
Report on County Spending on Public School Capital Outlays | FY2014, Financial Analysis Tools, Statistical | |
2014-16 |
Statistical Information on Water and Sewer Operations | FY2014, Financial Analysis Tools, Statistical | |
2014-14_Revised |
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2013 | FY2014, Financial Analysis Tools, Statistical | |
2014-13 |
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2013 | FY2014, Financial Analysis Tools, Statistical | |
2014-12 |
New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 | FY2014, Audit and Accounting Resources, Pension |