Municipalities

Tab/Accordion Items

Sample financial statements for the City of Dogwood.  Includes presentations for discretely presented component units and the alternative valuation method for Other Post-Employment Benefits (OPEB).

Resource Revision Date
Illustrative Financial Statements PDF 12/12/2023
City MD&A 9/14/2023
City Exhibits and Schedules 9/14/2023
City Independent Auditor's Report 9/14/2023
City Notes to the Financial Statements 9/25/2023
City Summary of Changes 9/14/2023
City Financial Reporting Checklist 7/29/2022

 

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 LGERS
Data Tables LGERS
Journal Entry Templates LGERS
Valuation Report LGERS

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 LGERS
Data Tables LGERS
Journal Entry Templates LGERS
Valuation Report LGERS

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 LGERS
Data Tables LGERS
Journal Entry Templates LGERS
Valuation Report LGERS

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 

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