Reference Materials
GASB 34 Files for Counties
GAAP | Cities | Counties | Schools
Draft Financial Statements
- Draft Financial Statements – Excel (.zip) 215 KB
- Statement of Activities – Excel (.xls)
- Statement of Net Assets – Excel (.xls)
- Balance Sheet Governmental Funds – Excel (.xls)
- Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds – Excel (.xls)
- Statement of Revenues, Expenditures and Changes In Fund Balance Budget (Non-GAAP) and Actual General Fund – Excel (.xls)
- Statement of Net Assets Proprietary Funds – Excel (.xls)
- Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds – Excel (.xls)
- Statement of Cash Flows Proprietary Funds – Excel (.xls)
- Statement of Fiduciary Net Assets Fiduciary Funds – Excel (.xls)
- Statement of Changes in Fiduciary Net Assets Finduciary Funds – Excel (.xls)
- Combining Statement of Assets and Liabilities Agency Funds – Excel (.xls)
Implementation Plan
- Implementation Plan – Word (.zip)
- Plan Changes for GASB 34 – GASB 34(.doc) | GASB 34 (.wpd) | GASB 34 (.pdf)
Sample Notes to the Financial Statements
- Sample Notes to the Financial Statements – Word (.zip) |
- 2000 Notes Revised for GASB 34 – GASB 38 (.doc) | GASB 38 (.wpd) | GASB 38 (.pdf)
Sample Trial Balances and Worksheets
- Sample Trial Balances and Worksheets – Excel (.zip) 417 KB
- Governmental Activities Debt Worksheet – Excel (.xls)
- Governmental Activities Fixed Assets Worksheet – Excel (.xls)
- 2001 Restatements – Excel (.xls)
- Modified Accrual – Excel (.xls)
- Accrual or Restricted Net Assets Trial – Excel (.xls)
- Consolidation Trial – Excel (.xls)