GASB 34 Files for Cities

 

Draft Financial Statements

  • Draft Financial Statements - Excel.zip 237 KB
  • 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
  • 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

 

Sample Notes to the Financial Statements

 

Sample Trial Balances and Worksheets

  • Sample Trial Balances and Worksheets - Excel.zip 415 KB
  • 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

 

Worksheet for Identifying Major Funds

  • Worksheet for Identifying Major Funds - Excel.zip 11 KB
  • Major Fund Worksheet - Excel

 

Download All GASB 34 Files for Cities