| Exhibit D-12.Required Supplementary Information—Sample Independent School District Budgetary Comparison Schedule—General Fund: For the Year Ended June 30, 20X2 |
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|---|---|---|---|---|---|
| Actual (Budgetary Basis) |
Variance with Final Budget— Positive (Negative) |
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| 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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