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

• Implementation Plan - Word.zip, WordPerfect.zip 87 KB
• Plan Changes for GASB 34 - Word, WordPerfect, PDF

 

Sample Notes to the Financial Statements

• Sample Notes to the Financial Statements - Word.zip, WordPerfect.zip 38 KB
• City Notes - Word, WordPerfect, PDF

 

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

• Microsoft Office.zip
• Corel.zip