Reference Materials
GASB 34 Files for Cities
GAAP | Cities | Counties | Schools
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