Boards of Education
| Resource | Revision Date |
|---|---|
| BOE Financial Statements | 10/19/2021 |
| BOE MD&A | 10/19/2021 |
| BOE Exhibits and Schedules | 10/19/2021 |
| BOE Independent Auditor's Report | 10/19/2021 |
| BOE Notes to the Financial Statements | 10/19/2021 |
| BOE Summary of Changes | 10/19/2021 |
June 30, 2023 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2023 and June 30, 2024.
| Office of State Auditor Financial Audit Report | TSERS |
| Data Tables | TSERS |
| Journal Entry Templates | TSERS |
| Valuation Report | TSERS |
June 30, 2022 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2022 and June 30, 2023.
| Office of State Auditor Financial Audit Report | TSERS |
| Data Tables | TSERS |
| Journal Entry Templates | TSERS |
| Valuation Report | TSERS |
June 30, 2021 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2021 and June 30, 2022.
| Office of State Auditor Financial Audit Report | TSERS |
| Data Tables | TSERS |
| Journal Entry Templates | TSERS |
| Valuation Report | TSERS |
June 30, 2020 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2020 and June 30, 2021.
| Office of State Auditor Financial Audit Report | TSERS |
| Data Tables | TSERS |
| Journal Entry Templates | TSERS |
| Valuation Report | TSERS |
Resources for both single-employer OPEB plans and cost-sharing plans.
| Resource | Revision Date |
|---|---|
| Carolina County BOE Governmental Activities Conversion Worksheet | 8/30/2018 |
| Carolina County BOE Governmental Activities Conversion Worksheet - Blank | 8/5/2020 |
| Carolina County BOE Revenue Allocation Worksheet | 8/5/2014 |
| Carolina County BOE Revenue Allocation Worksheet - Blank | 8/5/2014 |
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.
Calculation of Restricted by State Statute (RSS)