Counties
Sample financial statements for Carolina County. Includes presentations for blended and discretely presented component units and pertinent secondary market disclosure schedules.
| Resource | Revision Date |
|---|---|
| County Illustrative Financial Statements PDF 2025 | 12/01/2025 |
| County MD&A 2025 | 12/01/2025 |
| 2025 County Exhibits and Schedules | 12/01/2025 |
| County Independent Auditor's Report 2025 | 12/01/2025 |
| County Notes to the Financial Statements 2025 | 12/01/2025 |
| 2025 County Summary of Changes | 12/01/2025 |
| 2025 County Financial Reporting Checklist | 12/01/2025 |
June 30, 2024 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2024, and June 30, 2025.
| Resource | Links |
|---|---|
| Office of State Auditor Financial Audit Report | LGERS ROD |
| Data Tables | LGERS ROD |
| Journal Entry Templates | LGERS ROD |
| Valuation Report | LGERS ROD |
June 30, 2023 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2023 and June 30, 2024.
| Resource | Links |
|---|---|
| Office of State Auditor Financial Audit Report | LGERS ROD |
| Data Tables | LGERS ROD |
| Journal Entry Templates | LGERS ROD |
| Valuation Report | LGERS ROD FRSWP |
June 30, 2022 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2022 and June 30, 2023.
| Resource | Links |
|---|---|
| Office of State Auditor Financial Audit Report | LGERS ROD |
| Data Tables | LGERS ROD |
| Journal Entry Templates | LGERS ROD |
| Valuation Report | LGERS ROD FRSWP |
June 30, 2021 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2021 and June 30, 2022.
| Resource | Links |
|---|---|
| Office of State Auditor Financial Audit Report | LGERS ROD |
| Data Tables | LGERS ROD |
| Journal Entry Templates | LGERS ROD |
| Valuation Report | LGERS ROD FRSWP |
June 30, 2020 Measurement Date
Information in this section should be used for fiscal year ends between July 1, 2020 and June 30, 2021.
| Resource | Links |
|---|---|
| Office of State Auditor Financial Audit Report | LGERS ROD |
| Data Tables | LGERS ROD |
| Journal Entry Templates | LGERS ROD |
| Valuation Report | LGERS ROD FRSWP |
LEOSSA Resources
Templates to post GASB statement 73 journal entries are provided below. These templates may be used to post entries for pension plans for which assets have not been set aside in GASB-defined trust:
Resources for both single-employer OPEB plans and cost-sharing plans.
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)