Charter Schools

Illustrative Financial Statements

Illustrative Financial Statements

Cardinal Charter School

Cardinal Charter, Inc. financial statements present reporting for a non-profit charter holder for one school and includes a unit-wide budget presentation.

Cardinal Charter Resources Revision Date
Cardinal Charter School Financial Statements 9/26/2019
Cardinal Charter School MD&A 9/26/2019
Cardinal Charter School Exhibits and Schedules 9/26/2019
Cardinal Charter School Independent Auditor's Report 9/26/2019
Cardinal Charter School Notes to the Financial Statements 9/26/2019
​Cardinal Charter School Summary of Changes 9/26/2019
Cardinal Charter School Tables for MD&A and Notes 9/26/2019
Cardinal Charter School Appendix - Alternative Graphics - Required Components 9/26/2019

Owl Charter School

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.

Owl Charter Resources Revision Date
Owl Charter School Financial Statements 11/18/2019
Owl Charter School MD&A 11/18/2019
Owl Charter School Exhibits and Schedules 11/18/2019
Owl Charter School Independent Auditor's Report 12/19/2018
Owl Charter School Notes to the Financial Statements 11/18/2019
Owl Charter School Summary of Changes 12/19/2018
Owl Charter School Tables for MD&A and Notes 11/18/2019

 

Pension Resources

Pension Resources

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

June 30, 2016 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2016 and June 30, 2017.

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

Financial Statement Worksheets

Resource Revision Date
Charter School Conversion Worksheet 8/31/2018
Charter School Conversion Worksheet - Blank 8/31/2018
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