Counties

Illustrative Financial Statements

Illustrative Financial Statements

Sample financial statements for Carolina County. Includes presentations for blended and discretely presented component units and pertinent secondary market disclosure schedules.

Resource Revision Date
County Financial Statements 10/7/2019
County MD&A 9/26/2019
County Exhibits and Schedules 9/26/2019
County Independent Auditor's Report 9/26/2019
County Notes to the Financial Statements 9/26/2019
County Summary of Changes 9/26/2019
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 LGERS  ROD
Data Tables LGERS  ROD
Journal Entry Templates LGERS  ROD
Valuation Report LGERS  ROD  FRSWP

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 LGERS  ROD
Data Tables LGERS  ROD
Journal Entry Templates LGERS  ROD
Valuation Report LGERS  ROD  FRSWP

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 LGERS  ROD
Data Tables LGERS  ROD
Journal Entry Templates LGERS  ROD
Valuation Report LGERS  ROD  FRSWP

LEOSSA Resources

Templates to post GASB statement 73 journal entries are provided below. These templates may be used to post entries for pension plans for which assets have not been set aside in  GASB-defined trust: 
 

JE Template for Implementation Year 
 

JE Template for All Subsequent Years 

OPEB Resources

OPEB Resources

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

OPEB Resources

Financial Statement Resources 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