Illustrative Financial Statements

Download the Illustrative Financial Statements, updated for GASB 34.

You can review the illustrative financial statements with the Adobe Reader . Once you have the Reader, click on the section you wish to view. Note: To enlarge the font size click on the

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City of Dogwood
City of Dogwood.pdf	Sample Financial Statements, Notes and MD&A	04/30/2008
City Financials.xls	Illustrative Financial Statements for a City	04/30/2008
CityNotes.doc	Notes to the Illustrative Financial Statements	04/30/2008
CityMDA.doc	Illustrative Management Discussion and Analysis	04/30/2008

Carolina County
Carolina County GASB.pdf	Sample Financial Statements, Notes and MD&A	04/30/2008
County.xls	Illustrative Financial Statements for a County	04/30/2008
CountyNotes.doc	Notes and opinion to the Illustrative Financial Statements	04/30/2008
CountyMDA.doc	Mangagement Discussion and Analysis	04/30/2008

Carolina County Board of Education
Carolina County BOE.pdf	Sample Financial Statements, Notes and MD&A	08/13/2008
BOE_Financials.xls	Illustrative Financial Statements for a BOE	07/23/2008
BOE_MDA-Notes.doc	Notes and MD&A to the Illustrative Financial Statements	08/13/2008

Cardinal Charter School
CharterSchool_Stmts.pdf	Sample Financial Statements, Notes and MD&A	04/30/2008
Charter_Financial_Stmts.xls	Illustrative Financial Statements	04/30/2008
CharterSchool_FSNotes.doc	Notes to the Illustrative Financial Statements	04/30/2008
CharterSchool-MD&A.doc	Illustrative Management Discussion and Analysis	04/30/2008

Public Housing Authority
Please Note:	No updates for 2005, 2006, 2007 & 2008 are scheduled
GASB34HATOC.doc	Table of Contents, Public Housing Authority - 2004	12/31/2004
GASB34HAFinancials.xls	Public Housing Authority Financial Statements - 2004	12/31/2004
GASB 34IllustratrivePHA.pdf	PHA Sample Financial Statements, Notes and MD&A	12/31/2004
PHAGASB34_Notes2004.doc	Public Housing Authority Notes to the Financial Statements - 2004	12/31/2004
PHA_MDA2004.doc	Illustrative Management Discussion and Analysis	12/31/2004
Memo_1029.pdf	Preparation of PHA Financial Statements under GASB 34	02/28/2005

Note: If you require pre-gasb 34 illustrative statements, please contact the LGC office. Also see Single Audit Resources