Counties

Tab/Accordion Items

Sample financial statements for Carolina County. Includes presentations for blended and discretely presented component units and pertinent secondary market disclosure schedules.

ResourceRevision Date
County Illustrative Financial Statements PDF 202411/14/2024
County MD&A 202411/13/2024
2024 County Exhibits and Schedules11/13/2024
County Independent Auditor's Report 202411/13/2024
County Notes to the Financial Statements 202411/13/2024
2024 County Summary of Changes11/13/2024
2024 County Financial Reporting Checklist11/13/2024

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 ReportLGERS  ROD
Data TablesLGERS  ROD
Journal Entry TemplatesLGERS ROD
Valuation ReportLGERS  ROD  FRSWP

 

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 ReportLGERS  ROD
Data TablesLGERS  ROD
Journal Entry TemplatesLGERS ROD
Valuation ReportLGERS  ROD  FRSWP

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 ReportLGERS  ROD
Data TablesLGERS  ROD
Journal Entry TemplatesLGERS ROD
Valuation ReportLGERS  ROD  FRSWP

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 ReportLGERS  ROD
Data TablesLGERS  ROD
Journal Entry TemplatesLGERS ROD
Valuation ReportLGERS  ROD  FRSWP

LEOSSA Resources

Templates to post GASB statement 73 journal entries are provided below. These templates may be used to post entries for pension plans for which assets have not been set aside in  GASB-defined trust: 
 

JE Template for Implementation Year 
 

JE Template for All Subsequent Years 

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