Other Units
Illustrative Financial Statements
Public Housing Authority
Sample financial statements for City of Dogwood Public Housing Authority. Present a special purpose government engaged in business-type activities only.
| City of Dogwood Public Housing Authority | Revision Date |
|---|---|
| Public Housing Authority Financial Statements | 7/20/2017 |
| Public Housing Authority MD&A | 7/20/2017 |
| Public Housing Authority Exhibits and Schedules | 7/20/2017 |
| Public Housing Authority Independent Auditor's Report | 7/20/2017 |
| Public Housing Authority Notes to the Financial Statements | 7/20/2017 |
| Public Housing Authority Summary of Changes | 7/31/2017 |
Other Financial Statement Templates
Government-wide statements for a District of Health and a Council of Government. Also includes the alternative presentation for Single Program Governments such as Tourism Development Authorities.
| Resource | Revision Date |
|---|---|
| Districts of Health | 7/28/2017 |
| Councils of Government | 7/28/2017 |
| Alternative Presentation for Single Program Governments | 7/28/2017 |
Pension Resources
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 |
June 30, 2016 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2016 and June 30, 2017.
| Office of State Auditor Financial Audit Report | LGERS |
| Data Tables | LGERS |
| Journal Entry Templates | LGERS |
| Valuation Report | LGERS |
OPEB Resources
Resources for both single-employer OPEB plans and cost-sharing plans.
Financial Statement Worksheets
No resources currently provided for these unit types.
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