Resources to provide guidance to all units of government and their auditors in the preparation of financial statements which incorporate Governmental Accounting Standards Board statements and NC State statutes.
Owl Charter, Inc.
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).
Sample financial statements for Carolina County. Includes presentations for blended and discretely presented component units and pertinent secondary market disclosure schedules.
Board of Education
Sample financial statements for Carolina County Board of Education.
Sample financial statements for charter schools.
Cardinal Charter, Inc.
Cardinal Charter, Inc. financial statements present reporting for a non-profit charter holder for one school and includes a unit-wide budget presentation.
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.
Public Housing Authority
Sample financial statements for City of Dogwood Public Housing Authority. Present a special purpose government engaged in business-type activites only.
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.