Charter Schools
Cardinal Charter School
Cardinal Charter, Inc. financial statements present reporting for a non-profit charter holder for one school and includes a unit-wide budget presentation.
| Cardinal Charter Resources | Revision Date |
|---|---|
| Cardinal Charter School Financial Statements | 8/17/2021 |
| Cardinal Charter School MD&A | 8/17/2021 |
| Cardinal Charter School Financial Statements plus Exhibits and Tables | 8/17/2021 |
| Cardinal Charter School Independent Auditors Report | 8/17/2021 |
| Cardinal Charter School Notes to the Financials | 8/17/2021 |
| Cardinal Charter School Summary of Changes | 8/6/2020 |
| Cardinal Charter School Appendix - Alternative Graphics - Required Components | 9/26/2019 |
Owl Charter School
Owl Charter, Inc. financial statements present reporting for a non-profit charter holder for more than one charter school. Budgets are presented by individual school.
| Owl Charter Resources | Revision Date |
|---|---|
| Owl Charter School Financial Statements | 8/6/2020 |
| Owl Charter School MD&A | 8/6/2020 |
| Owl Charter School Exhibits and Schedules | 8/6/2020 |
| Owl Charter School Independent Auditor's Report | 8/6/2020 |
| Owl Charter School Notes to the Financial Statements | 8/6/2020 |
| Owl Charter School Summary of Changes | 8/6/2020 |
| Owl Charter School Tables for MD&A and Notes | 8/6/2020 |
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 |
|---|---|
| Charter School Conversion Worksheet | 8/31/2018 |
| Charter School Conversion Worksheet - Blank | 8/31/2018 |
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)