Municipalities
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 | 8/5/2020 |
| City MD&A | 8/5/2020 |
| City Exhibits and Schedules | 8/5/2020 |
| City Independent Auditor's Report | 8/5/2020 |
| City Notes to the Financial Statements | 8/5/2020 |
| City Summary of Changes | 8/5/2020 |
| City Financial Reporting Checklist | 8/5/2020 |
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 | LGERS |
| Data Tables | LGERS |
| Journal Entry Templates | |
| Valuation Report |
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:
OPEB Resources
Resources for both single-employer OPEB plans and cost-sharing plans.
Financial Statement Worksheets
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