Crit Luallen
Auditor of Public Accounts

Commonwealth
of Kentucky

County Government

Contact the APA GASB 34 Team
See the GASB 34 web site for more information.

GASB 34 Implementation Q & A [Updated 8-2004] (Microsoft Word Document 102kb)
Spring 2004 Capital Assets, Infrastructure & MD & A Presentation (Microsoft Powerpoint Document 314kb)
Capitalization Policy (Microsoft Word Document 35kb)
Capital Assets Inventory Workbook (Microsoft Excel Document 41kb)
Sources of Capital Assets Data (Microsoft Word Document 22kb)
Infrastructure Workbook (Microsoft Excel Document 38kb)
Information on Road Segment Program KACTFO[8-2004] (Microsoft Word Document 35kb)
Q & A KACTFO [8-2004] (Microsoft Word Document 25kb)
GASB 34 MD & A Examples (Microsoft Word Document 1754kb)
Building Construction Cost Index Web Site
Federal Reserve Bank Minneapolis:Consumer Price Index Calculator [New]
Kentucky Transportation Center Newsletter GASB 34 Winter 2001 (PDF Document 624kb)
Useful Life Tables (State of Kentucky Examples) (PDF Document 71kb)

Contact the APA GASB 34 Team
See the GASB 34 web site for more information.

GASB 34 Training Materials Spring 2003

GASB 34 Presentations

Capital Assets and Management's Discussion and Analysis Presentation (PDF Format 257kb)

Capital Assets and Infrastructure Examples

Capitalization Policy Example and Guidance (PDF Format 25kb)
Capital Asset Inventory (PDF Format 25kb)
Building Construction Cost Index (PDF Format 149kb)
Useful Life Table (State of Kentucky Example) (PDF Format 71kb)
Infrastructure Construction Cost Index (PDF Format 22kb)

MD & A Examples

Management's Discussion and Analysis - City of Shreveport, LA as of December 31, 2000 (PDF Format 650kb)
Management's Discussion and Analysis - City of Shreveport, LA as of December 31, 2001 (PDF Format 648kb)

Financial Statement Examples

Pre-GASB 34 Financial Statements - Christian County, KY FYE 6/30/2001 (PDF Format 780kb)
GASB 34 Financial Statements - Christian County, KY FYE 6/30/2001 (PDF Format 253kb)

www.auditor.ky.gov 2008 ©
Office of the Auditor of Public Accounts,
Commonwealth of Kentucky. All rights reserved.

105 Sea Hero Rd Suite 2
Frankfort, Kentucky 40601
Telephone: 502.573.0050
Facsimile: 502.573.0067
www.auditor.ky.gov

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