| Exhibit D-1. Sample Independent School District Statement of Net Assets: June 30, 20X2 |
|---|
| Governmental Activities |
Business-type Activities |
Total | ||||
| ASSETS | ||||||
| Cash and cash equivalents | $ 104,268,980 | $ 5,971,032 | $ 110,240,012 | |||
| Property taxes receivable (net) | 12,182,730 | — | 12,182,730 | |||
| Due from other governments | 19,968,336 | 1,268,411 | 21,236,747 | |||
| Other receivables | 2,252,919 | 3,783 | 2,256,702 | |||
| Internal balances | 442,539 | (442,539) | — | |||
| Inventories and prepaid expenses | 1,537,230 | 1,572,376 | 3,109,606 | |||
| Capital assets: | ||||||
| Land | 21,823,682 | — | 21,823,682 | |||
| Buildings | 262,202,141 | — | 262,202,141 | |||
| Furniture and equipment | 130,675,133 | 11,549,456 | 142,224,589 | |||
| Less accumulated depreciation | (98,176,725) | (9,016,026) | (107,192,751) | |||
| Total capital assets, net of depreciation | 316,524,231 | 2,533,430 | 319,057,661 | |||
| Total assets | 457,176,965 | 10,906,493 | 468,083,458 | |||
| LIABILITIES | ||||||
| Accounts payable and other current liabilities | 33,305,354 | 484,151 | 33,789,505 | |||
| Deferred revenues | 3,117,910 | 521,035 | 3,638,945 | |||
| Long-term liabilities: | ||||||
| Portion due or payable within one year: | ||||||
| Bonds, capital leases, and contracts | 13,446,974 | — | 13,446,974 | |||
| Accrued interest | 759,880 | — | 759,880 | |||
| Special termination benefits and compensated absences | 2,156,000 | — | 2,156,000 | |||
| Claims and judgments | 5,700,000 | — | 5,700,000 | |||
| Portion due or payable after one year: | ||||||
| Bonds, capital leases, and contracts | 70,958,588 | — | 70,958,588 | |||
| Accrued interest | 16,014,649 | — | 16,014,649 | |||
| Special termination benefits and compensated absences | 15,460,789 | — | 15,460,789 | |||
| Claims and judgments | 5,866,721 | — | 5,866,721 | |||
| Total liabilities | 166,786,865 | 1,005,186 | 167,792,051 | |||
| NET ASSETS | ||||||
| Invested in capital assets, net of related debt | 216,104,020 | 2,533,430 | 218,637,450 | |||
| Restricted for: | ||||||
| Debt service | 5,147,502 | — | 5,147,502 | |||
| Campus activities | 1,396,569 | — | 1,396,569 | |||
| Unrestricted | 67,742,009 | 7,367,877 | 75,109,886 | |||
| Total net assets | $ 290,390,100 | $ 9,901,307 | $ 300,291,407 |
