Municipalities
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).
| Resource | Revision Date |
|---|---|
| Illustrative Financial Statements PDF | 11/14/2024 |
| 2024 City of Dogwood MD&A | 11/13/2024 |
| 2024 City Exhibits and Schedules | 11/13/2024 |
| City Independent Auditor's Report | 11/13/2024 |
| 2024 City Notes to the Financial Statements | 11/13/2024 |
| 2024 City Summary of Changes | 11/13/2024 |
| 2024 City Financial Reporting Checklist | 11/13/2024 |
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 Report | LGERS |
| Data Tables | LGERS |
| Journal Entry Templates | LGERS |
| Valuation Report | LGERS |
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 | LGERS |
| Data Tables | LGERS |
| Journal Entry Templates | LGERS |
| Valuation Report | LGERS |
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 | LGERS |
| Data Tables | LGERS |
| Journal Entry Templates | LGERS |
| Valuation Report | LGERS |
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 | LGERS |
| Data Tables | LGERS |
| Journal Entry Templates | LGERS |
| Valuation Report | LGERS |
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:
Resources for both single-employer OPEB plans and cost-sharing plans.
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)