Boards of Education

Tab/Accordion Items

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. 

OPEB Resources

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)

Net Investment in Capital Assets

Depreciation Worksheet - Blank