The Carolina County and City of Dogwood illustrative financial statements, updated for GASB Statements 103, 104 and 105, are now available on our Financial Statement Resources webpage.
The following resources are also available for the fiscal year ended June 30, 2026:
- Conversion Workbook
- Conversion Workbook for OPEB Trust – Blank
- Conversion Workbook for No OPEB Trust – Blank
Board of Education documents will be updated at a later date. Units and auditors are encouraged to review the county and municipal resources for the GASB updates applicable to fiscal year 2026.
Please contact SLGFD@nctreasurer.gov with any questions.