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Exhibit D-12.Required Supplementary Information—Sample Independent School District Budgetary Comparison Schedule—General Fund: For the Year Ended June 30, 20X2
 
    Actual
(Budgetary
Basis)
  Variance
with Final
Budget—
Positive
(Negative)
  Budgeted Amounts
  Original Final
REVENUES          
Local and intermediate sources $162,140,000 $162,140,000 $164,595,088   $2,455,088
State program revenues 187,073,000 187,073,000 190,373,996   3,300,996
Federal program revenues 2,137,500 2,250,000 2,284,748   34,748
Total revenues 351,350,500 351,463,000 357,253,832 5,790,832
           
EXPENDITURES          
Current:          
Instruction and instruction-related services 206,410,523 208,495,478 206,958,475   1,537,003
Instructional and school leadership 32,706,983 32,065,670 31,485,279   580,391
Support services—student 34,694,864 34,694,864 34,010,001   684,863
Administrative support services 9,627,845 9,627,845 9,290,149   337,696
Support services—non-student-based 58,659,046 59,251,562 55,615,563   3,635,999
Community services 1,721,536 1,721,536 1,691,107   30,429
Debt service 1,531,812 1,531,812 1,538,918   (7,106)
Capital outlay 4,059,000 4,059,000 3,277,003   781,997
Total expenditures 349,411,609 351,447,767 343,866,495   7,581,272
  Excess (deficiency) of revenues over expenditures 1,938,891 15,233 13,387,337   13,372,104
           
SPECIAL ITEM          
Proceeds from sale of unimproved land 610,000 610,000 601,908   (8,092)
Net change in fund balances 2,548,891 625,233 13,989,245   13,364,012
Fund balance—July 1, 20X1 54,938,434 54,938,434 54,938,434  
Fund balance—June 30, 20X2 $57,487,325 $55,563,667 $68,927,679   $13,364,012
This schedule is presented using the statement of revenues, expenditures, and changes in fund balances format. An illustration of a budgetary comparison schedule using a government’s budget document format is provided in Illustration A, Exhibit 12. Either format may be used.
The variance column is optional.


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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education