Other Units

Tab/Accordion Items

Public Housing Authority 

Sample financial statements for City of Dogwood Public Housing Authority. Present a special purpose government engaged in business-type activities only.

City of Dogwood Public Housing Authority Revision Date
Public Housing Authority Financial Statements 7/20/2017
Public Housing Authority MD&A 7/20/2017
Public Housing Authority Exhibits and Schedules 7/20/2017
Public Housing Authority Independent Auditor's Report 7/20/2017
Public Housing Authority Notes to the Financial Statements 7/20/2017
Public Housing Authority Summary of Changes 7/31/2017

Other Financial Statement Templates

Government-wide statements for a District of Health and a Council of Government. Also includes the alternative presentation for Single Program Governments such as Tourism Development Authorities.

Resource Revision Date
Districts of Health 7/28/2017
Councils of Government 7/28/2017
Alternative Presentation for Single Program Governments 7/28/2017

 

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

 

Resources for both single-employer OPEB plans and cost-sharing plans. 

OPEB Resources

No resources currently provided for these unit types.

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