Charter Schools

Tab/Accordion Items

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 8/17/2021
Cardinal Charter School MD&A 8/17/2021
Cardinal Charter School Financial Statements plus Exhibits and Tables 8/17/2021
Cardinal Charter School Independent Auditors Report 8/17/2021
Cardinal Charter School Notes to the Financials 8/17/2021
​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

 

June 30, 2022 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2022 and June 30, 2023.

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

June 30, 2021 Measurement Date

Information in this section should be used for fiscal year ends between July 1, 2021 and June 30, 2022.

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

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

 

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

OPEB Resources

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