Boards of Education
Illustrated Financial Statements
| Resource | Revision Date |
|---|---|
| BOE Financial Statements | 11/18/2019 |
| BOE MD&A | 11/18/2019 |
| BOE Exhibits and Schedules | 11/18/2019 |
| BOE Independent Auditor's Report | 11/18/2019 |
| BOE Notes to the Financial Statements | 11/18/2019 |
| BOE Summary of Changes | 11/18/2019 |
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
Resources for both single-employer OPEB plans and cost-sharing plans.
Financial Statement Worksheets
| Resource | Revision Date |
|---|---|
| Carolina County BOE Governmental Activities Conversion Worksheet | 8/30/2018 |
| Carolina County BOE Governmental Activities Conversion Worksheet - Blank | 11/19/2019 |
| Carolina County BOE Revenue Allocation Worksheet | 8/5/2014 |
| Carolina County BOE Revenue Allocation Worksheet - Blank | 8/5/2014 |
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