| Exhibit D-11.Sample Independent School District Statements of Fiduciary Net Assets: June 30, 20X2 |
||
|---|---|---|
| Private-purpose Trusts | Agency Funds | |
| ASSETS | ||
| Cash and cash equivalents | $280,087 | $ 101,959 |
| Due to other governments | — | 100,242 |
| Accrued interest | 23,853 | — |
| Due from other funds | 321,026 | 1,272,211 |
| Total assets | 624,966 | $1,474,412 |
| LIABILITIES | ||
| Accounts payable | 1,450 | $ 14,911 |
| Due to student groups | — | 1,239,739 |
| Due to grantor agencies | — | 219,762 |
| Total liabilities | 1,450 | $1,474,412 |
| NET ASSETS | ||
| Reserved for scholarships | 585,221 | |
| Unreserved | 38,295 | |
| Total net assets | $623,516 | |
| * * * | ||
| Sample Independent School District Statement of Changes in Fiduciary Net Assets For Year Ended June 30, 20X2 |
||
| Private-purpose Trusts | ||
| ADDITIONS | ||
| Gifts and contributions | $61,967 | |
| DEDUCTIONS | ||
| Scholarships awarded | (36,644) | |
| Change in net assets | 98,611 | |
| Net assets—July 1, 20X1 | 598,193 | |
| Net assets—June 30, 20X2 | $696,804 | |
