Municipalities

Illustrative Financial Statements

Illustrative Financial Statements

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
City Financial Statements 10/10/2019
City MD&A 10/10/2019
City Exhibits and Schedules 10/10/2019
City Independent Auditor's Report 10/10/2019
City Notes to the Financial Statements 10/10/2019
City Summary of Changes 10/10/2019

 

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
Data Tables LGERS
Journal Entry Templates LGERS
Valuation Report LGERS

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
Data Tables LGERS
Journal Entry Templates LGERS
Valuation Report LGERS

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
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 

OPEB Resources

OPEB Resources

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

OPEB Resources

Financial Statement Worksheets 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