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
1111	Communicating with Your Board About Financial Issues	10/20/2008	FY2008, Audit and Accounting Resources, Internal Controls
1110	Final "Red Flag" Rules Issued	10/10/2008	FY2008, Financial Analysis Tools, Internal Controls
1106	North Carolina State Education Assistance Authority Securities and Disclosures for June 30, 2008	08/29/2008	FY2008, Other
1099	Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2007	05/19/2008	FY2008, Cash and Investments, Financial Analysis Tools, Statistical
1098	Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2007	05/05/2008	FY2008, Cash and Investments, Financial Analysis Tools, Statistical
1097	Report on County Spending on Public School Capital Outlays	04/28/2008	FY2008, Financial Analysis Tools, Statistical
1091	2007 Legislative Changes Affecting Local Governments	03/27/2008	FY2008, Audit and Accounting Resources
1090	Financial Impact of Drought-Related Issues	11/01/2007	FY2007, Audit and Accounting Resources
1084	Audits of Local Governments and Public Authorities - Payroll and Related Liabilities	08/24/2007	FY2007, Audit and Accounting Resources
1083	Payroll Liabilities and Responsibilities	08/15/2007	FY2007, Audit and Accounting Resources
1079	Worker Status - Employee or Independent Contractor	05/21/2007	FY2007, Other
1075	2006 County Spending on School Capital Outlay	04/25/2007	FY2007, Financial Analysis Tools, Statistical
1074	Municipal Electric Systems Report for 2006	04/05/2007	FY2007, Financial Analysis Tools, Statistical
1071	Municipal Cash & Taxes with Fund Balance Available for 2006	04/04/2007	FY2007, Cash and Investments, Financial Analysis Tools, Statistical
1072	Municipal Water/Sewer Report for 2006	04/04/2007	FY2007, Financial Analysis Tools, Statistical
1073	County Cash & Taxes with Fund Balance Available for 2006	03/27/2007	FY2007, Cash and Investments, Financial Analysis Tools, Statistical
1068	Volunteer Firefighters Employee/Contractor Status, Identity Theft Protection Act, and Grant Funded Construction Contracts	10/19/2006	FY2006, Audit and Accounting Resources
1060A	Clarification of Memorandum No. 1060	07/07/2006	FY2006, Audit and Accounting Resources
1060	Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures	06/05/2006	FY2006, Audit and Accounting Resources
1061	Vendor Gifts	06/05/2006	FY2006, Audit and Accounting Resources