School District Resources
Financial Statement Preparation
Checklists
Final Analytical Checksheet
11/13/2023
Review Checklist
11/13/2023
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.
ECF Accounting Guidance (Final)
11/14/2022
Templates
School District Notes 2024
9/24/2024
Instructions for using the Department of Audits and Accounts’ automated notes to the financial statements.
2024 Complete Schedules Packet
8/26/2024
The Schedule of Federal Expenditures will be updated and posted pending the release of the compliance supplement
2024 Governments-Wide Statements
8/1/2024
Blank County Board of Education Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities JUNE 30, 2024
2024 Pension OPEB Schedules
8/1/2024
Board of Education Notes to the Required Supplementary Information for the Year Ended JUNE 30, 2024
2024 QBE Schedule
8/1/2024
Blank County Board of Education General Fund - Quality Basic Education Programs (QBE) Allotments and Expenditures - By Program Year Ended JUNE 30, 2024
2024 Schedule of State Revenue
8/1/2024
Blank County Board of Education Schedule of State Revenue Year Ended JUNE 30, 2024
2024 SPLOST Schedule
8/1/2024
Blank County Board of Education Schedule of Approved Local Option Sales Tax Projects Year Ended JUNE 30, 2024
2024 SEAD-OPEB Schedules
8/1/2024
Board of Education Notes to The Required Supplementary Information for the Year Ended JUNE 30, 2024
2024 Fiduciary Fund Statements
8/1/2024
Blank County Board of Education Statement of Changes in Fiduciary in Net Position Fiduciary Net Position Fiduciary Funds Year Ended JUNE 30, 2024
Fund Financial Statement Guide
11/4/2022
2024 Governmental Fund Statements
8/1/2024
Blank County Board of Education Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds Year Ended JUNE 30, 2024
2024 Proprietary Fund Statements
8/1/2024
Blank County Board of Education Statement of Cash Flows Proprietary Funds Year Ended JUNE 30, 2024
MD&A Template
12/7/2021
Blank County Board of Education General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Budget and Actual Year Ended JUNE 30, 2024
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.
Capital Assets
10/4/2022
Capital Projects
10/4/2022
Cash and Investments
8/26/2024
Cash, Cash Equivalents and Investments
Fund Balance
10/4/2022
Long Term Liabilities
10/4/2022
Net Investment in Capital Assets
10/4/2022