GASB 34 Files for Cities
Draft Financial Statements
- Draft Financial Statements – Excel.zip
- Statement of Activities – Excel
- Statement of Net Assets – Excel
- Balance Sheet Governmental Funds – Excel
- Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds – Excel
- Statement of Revenues, Expenditures and Changes In Fund Balance Budget (Non-GAAP) and Actual General Fund – Excel
- Statement of Net Assets Proprietary Funds – Excel
- Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds – Excel
- Statement of Cash Flows Proprietary Funds – Excel | Corel
- Statement of Fiduciary Net Assets Fiduciary Funds – Excel
- Statement of Changes in Fiduciary Net Assets Finduciary Funds – Excel
- Combining Statement of Assets and Liabilities Agency Funds – Excel
Implementation Plan
- Implementation Plan – Word.zip | WordPerfect.zip
- Plan Changes for GASB 34 – Word | WordPerfect | PDF
Sample Notes to the Financial Statements
- Sample Notes to the Financial Statements – Word.zip | WordPerfect.zip
- City Notes – Word | WordPerfect | PDF
Sample Trial Balances and Worksheets
- Sample Trial Balances and Worksheets – Excel.zip
- Governmental Activities Debt Worksheet – Excel
- Governmental Activities Fixed Assets Worksheet – Excel
- 2001 Restatements – Excel
- Modified Accrual – Excel
- Accrual or Restricted Net Assets Trial – Excel
- Consolidation Trial – Excel