GASB 34

Document Location: http:// www.opi.mt.gov /schoolfinance/GASB342.html
Last Modified: 6/27/08

About GASB 34

GASB's Statement 34 Homepage -

For Assistance Contact:

Rebecca Phillips , OPI Fiscal Officer

(406) 444-0783

Letters to Districts

To Districts - April 25, 2002 (revised May 6, 2002)

GASB 34 Workgroup

	Meeting Notes 5/29/03
	Meeting Notes 2/27/03
	Meeting Notes 1/9/2003
	Meeting Notes 12/18/02

Q & A by OPI

	General Information
	Management Discussion & Analysis
	District-Wide Statements
	Statement of Net Assets
	Statement of Activities
	Major Fund Determination
	Reconciling Governmental Fund Statements to the District-Wide Statements
	Proprietary Funds
	Fudiciary Funds
	Depreciation
	Note Disclosures

Recommended Revenue Classifications

Matrix of school district revenue codes and recommended classification of "Program" or "General" revenue for financial statement.

Major Funds Calculator

Spreadsheet for determining which district funds must be reported as "major funds"

Management Discussion and Analysis (MD & A)

	OPI's Model MD & A (optional)
	MD & A Checklist
	Sample MD & A from Montana School Districts
	GASB's List of Early Implementors (Schools)

Capital Assets, Depreciation and Long-Term Debt

	Schedule of Changes in Fixed Assets (SCFA)
	Schedule of Changes in Long-Term Liabilities (SCLTL)
	Fixed Asset Requirements
	How to Track Depreciation (example)
	How to Track Depreciation (spreadsheet)
	Useful Lives (recommended)

Sample GASB 34 Reports for Schools

	Free Tool -- Alpine School District Template for GASB 34 (Excel Spreadsheet)
	http://www.gasb.org/repmodel/schooldistricts.html

The Montana Office of Public Instruction, Linda McCulloch, Superintendent • P.O. Box 202501 Helena, Montana 59620-2501
In-State Toll-Free 1-888-231-9393, Local (406) 444-3095

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