Charter Schools
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 | 8/6/2020 |
| Cardinal Charter School MD&A | 8/6/2020 |
| Cardinal Charter School Exhibits, Schedules & Tables for the Financial Statements, MD&A & Notes | 8/6/2020 |
| Cardinal Charter School Independent Auditor's Report | 8/6/2020 |
| Cardinal Charter School Notes to the Financial Statements | 8/6/2020 |
| Cardinal Charter School Summary of Changes | 8/6/2020 |
| 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 | 8/6/2020 |
| Owl Charter School MD&A | 8/6/2020 |
| Owl Charter School Exhibits and Schedules | 8/6/2020 |
| Owl Charter School Independent Auditor's Report | 8/6/2020 |
| Owl Charter School Notes to the Financial Statements | 8/6/2020 |
| Owl Charter School Summary of Changes | 8/6/2020 |
| Owl Charter School Tables for MD&A and Notes | 8/6/2020 |
Pension Resources
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 | TSERS |
| Data Tables | TSERS |
| Journal Entry Templates | TSERS |
| Valuation Report | TSERS |
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 |
|---|---|
| Charter School Conversion Worksheet | 8/31/2018 |
| Charter School Conversion Worksheet - Blank | 8/31/2018 |
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