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GASB 34 Files for Counties

GAAP | Cities | Counties | Schools

Draft Financial Statements

  • Draft Financial Statements – Excel (.zip) 215 KB
  • Statement of Activities – Excel (.xls)
  • Statement of Net Assets – Excel (.xls)
  • Balance Sheet Governmental Funds – Excel (.xls)
  • Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds – Excel (.xls)
  • Statement of Revenues, Expenditures and Changes In Fund Balance Budget (Non-GAAP) and Actual General Fund – Excel (.xls)
  • Statement of Net Assets Proprietary Funds – Excel (.xls)
  • Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds – Excel (.xls)
  • Statement of Cash Flows Proprietary Funds – Excel (.xls)
  • Statement of Fiduciary Net Assets Fiduciary Funds – Excel (.xls)
  • Statement of Changes in Fiduciary Net Assets Finduciary Funds – Excel (.xls)
  • Combining Statement of Assets and Liabilities Agency Funds – Excel (.xls)

Implementation Plan

Sample Notes to the Financial Statements

  • Sample Notes to the Financial Statements – Word (.zip) |
  • 2000 Notes Revised for GASB 34 – GASB 38 (.doc) | GASB 38 (.wpd) | GASB 38 (.pdf)

Sample Trial Balances and Worksheets

  • Sample Trial Balances and Worksheets – Excel (.zip) 417 KB
  • Governmental Activities Debt Worksheet – Excel (.xls)
  • Governmental Activities Fixed Assets Worksheet – Excel (.xls)
  • 2001 Restatements – Excel (.xls)
  • Modified Accrual – Excel (.xls)
  • Accrual or Restricted Net Assets Trial – Excel (.xls)
  • Consolidation Trial – Excel (.xls)

Worksheet for Identifying Major Funds

  • Worksheet for Identifying Major Funds – Excel.zip 11 KB
  • Major Fund Worksheet – Excel (.xls)

Download all GASB 34 Files for Counties