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Sample Financial Statements
Resources to provide guidance to all units of government and their auditors in the preparation of financial statements which incorporate Governmental Accounting Standards Board statements and NC State statutes. 

Municipality
Sample financial statements for the City of Dogwood.  Includes presentations for discretely presented component units and the alternative valuation method for Other Post-Employment Benefits (OPEB).
 
City of Dogwood Type ​​Revision Date
City Financial Statements PDF ​7/26/2016
City MD&A Word 6/16/2016​
City Exhibits and Schedules Excel 7/26/2016
City Independent Auditor's Report Word 7/26/2016​
City Notes to the Financial Statements Word 7/21/2016​
City Summary of Changes PDF 7/26/2016​
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County
Sample financial statements for Carolina County.  Includes presentations for blended and discretely presented component units and pertinent secondary market disclosure schedules.
 
Carolina County Type ​​Revision Date
County Financial Statements PDF ​8/29/2016
County MD&A Word 7/26/2016​
County Exhibits and Schedules Excel 7/26/2016
County Independent Auditor's Report Word 7/26/2016​
County Notes to the Financial Statements Word 8/29/2016​
County Summary of Changes
PDF 7/26/2016​

Board of Education
Sample financial statements for Carolina County Board of Education.
 
Carolina County Board of Education Type ​​Revision Date
BOE Financial Statements PDF 8/29/2016
BOE MD&A​ Word 6/16/2016​
BOE Exhibits and Schedules Excel 6/16/2016
BOE Independent Auditor's Report Word 6/16/2016​
BOE Notes to the Financial Statements Word 8/29/2016​
BOE Summary of Changes PDF 6/28/2016​
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Charter School
Sample financial statements for Cardinal Charter School.  Includes unit wide budget presentation.
 
Cardinal Charter School Type ​​Revision Date
Charter School Financial Statements PDF 6/15/2016
Charter School MD&A Word 6/15/2016​
Charter School Exhibits and Schedules Excel 6/15/2016
Charter School Independent Auditor's Report Word 6/15/2016​
Charter School Notes to the Financial Statements Word 6/15/2016​

Public Housing Authority
Sample financial statements for City of Dogwood Public Housing Authority.  Present a special purpose government engaged in business-type activites only.
 
Other Financial Statement Templates
Government-wide statements for a District of Health and a Council of Government.  Also includes the alternative presentation for Single Program Governments such as Tourism Development Authorities.
 
Resource Type ​​Revision Date
Districts of Health Excel 7/1/2014
Councils of Government Excel ​7/1/2014
Alternative Presentation for Single Program Governments Excel 7/1/2014
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Other Financial Statements and Related Resources
 
Audit Opinions
Sample audit opinions for most reporting situations. Includes adverse and qualified opinions.
Sample Reports

Sample Deficiencies

Worksheet Tools
Templates for the calculation of financial statement components, including Restricted by State Statute, Fund Balance Available, and Net Investment in Capital Assets, and depreciation expense for governmental fund capital assets.

Related Links
Web resources that are useful to preparers and users of financial statements. ​