Boards of Education

Illustrated Financial Statements

Illustrated Financial Statements

Resource Revision Date
BOE Financial Statements 8/5/2020
BOE MD&A​ 8/5/2020
BOE Exhibits and Schedules 8/5/2020
BOE Independent Auditor's Report 8/5/2020
BOE Notes to the Financial Statements 8/5/2020
BOE Summary of Changes 8/5/2020
Pension Resources

Pension Resources

June 30, 2019 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2019 and June 30, 2020.

Office of State Auditor Financial Audit Report TSERS
Data Tables TSERS
Journal Entry Templates TSERS
Valuation Report TSERS

June 30, 2018 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2018 and June 30, 2019.

Office of State Auditor Financial Audit Report TSERS
Data Tables TSERS
Journal Entry Templates TSERS
Valuation Report TSERS

June 30, 2017 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2017 and June 30, 2018.

Office of State Auditor Financial Audit Report TSERS
Data Tables TSERS
Journal Entry Templates TSERS
Valuation Report TSERS
OPEB Resources

OPEB Resources

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

OPEB Resources

Financial Statement Worksheets Additional Worksheet Tools

Additional Worksheet Tools

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

DPI Chart of Accounts

DPI Chart of Accounts

DPI Chart of Accounts