School District Resources
Financial Statement Preparation
Checklists and Guides
Fund Financial Statement Guide
8/5/2025
ECF Accounting Guidance (Final)
8/5/2025
LEA Review Checklist
8/5/2025
This summary page should be used to document the completion of the Management Discussion & Analysis. Completion of this summary is intended to be used as a "checklist" to ensure that all required/ applicable elements were included in this analysis.
Final Analytical Checksheet
8/5/2025
Templates
MD&A Template
12/7/2021
2025 Government-Wide Statements
8/5/2025
Includes: 2025 Governmental Fund Statements, 2025 Proprietary Fund Statements, and 2025 Fiduciary Fund Statements
2025 QBE Schedule
8/5/2025
2025 SPLOST Schedule
8/5/2025
2025 SEAD-OPEB Schedules
8/5/2025
2025 Pension OPEB Schedules
8/5/2025
2025 Fiduciary Fund Statements
8/5/2025
2025 Proprietary Fund Statements
8/5/2025
2025 Complete Schedules Packet
8/5/2025
Includes: 2025 Pension OPEB Schedules, 2025 SEAD-OPEB Schedules, 2025 General Fund Budget vs Actual Schedule, 2025 Schedule of State Revenue, 2025 SPLOST Schedule, and 2025 QBE Schedule
2025 Governmental Fund Statements
8/15/2025
2025 Automated School District Notes
9/23/2025
2025 Manual School District Notes
9/23/2025
2025 Schedule of State Revenue
10/31/2025
Tools
Full Audit Packet
9/14/2022
This audit packet includes worksheets, confirmations and other tools to assist in the preparation of the financial statements. For example, NICA calculation, worksheet to assist in recording bond issues, etc.
Net Investment in Capital Assets
10/4/2022
Long Term Liabilities
10/4/2022
Fund Balance
10/4/2022
Capital Projects
10/4/2022
Capital Assets
10/4/2022
Cash and Investments
8/26/2024
Cash, Cash Equivalents and Investments
GASB 101 Compensated Absences Workpaper
12/29/2025