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Exhibit D-2.  Sample Independent School District Statements of Activities for the Year Ended June 30, 20X2
 
    Program Revenues Net (Expense) Revenue and
Changes in Net Assets
Functions/Programs Expenses Charges for Services Operating Grants and Contributions Capital Grants and Contributions Governmental Activities Business-
type Activities
Total
Governmental activities:
Instruction $220,993,099 $5,336,661 $25,973,423 ($189,683,015) ($189,683,015)
Instructional resources and media services 6,421,372 —  690,782 (5,730,590)    
Curriculum and staff development 6,660,391 —  967,096 —  (5,693,295) (5,693,295)
Instructional leadership 9,630,019 —  2,648,443 —  (6,981,576) (6,981,576)
School leadership 23,949,888 —  1,135,047 —  (22,814,841) (22,814,841)
Guidance, counseling, and evaluation services 15,691,486 765,432 2,059,947 —  (12,866,107)
Social work services 1,357,181 —  420,397 —  (936,784) (936,784)
Health services 4,074,485 —  630,596 —  (3,443,889) (3,443,889)
Student transportation 10,591,675 568,733 1,093,034 1,654,321 (7,275,587) (7,275,587)
Extracurricular activities 5,597,034 1,652,007 -3,945,027 -3,945,027
General administration 9,365,149 —  1,055,183 —  -8,309,966 -8,309,966
Plant maintenance and operations 49,841,126 —  3,825,545 —  -46,015,581 -46,015,581
Security and monitoring services 5,182,416 —  1,093,013 700,145 -3,389,258 -3,389,258
Data processing services 2,356,359 —  546,507 —  -1,809,852 -1,809,852
Community services 2,753,347 —  131,297 —  (2,622,050) (2,622,050)
Interest on long-term debt 5,969,465 —  —  —  -5,969,465 -5,969,465
Depreciation—unallocated* 6,555,053 —  —  —  -6,555,053 -6,555,053
         
Total governmental activities 386,989,545 8,322,833 42,270,310 2,354,466 -334,041,936 -334,041,936
Business-type activities:              
Food services 20,596,032 4,750,350 16,599,235 —  —  753,553 753,553
Total primary government 407,585,577 13,073,183 58,869,545 2,354,466 -334,041,936 753,553 -333,288,383
 
 General revenues:
 Taxes:
 Property taxes, levied for general purposes 154,108,322 154,108,322
 Property taxes, levied for debt service 16,860,557 16,860,557
 State aid—formula grants 176,265,211 176,265,211
 Unrestricted investment earnings 7,397,103 301,410 7,698,513
 Special item —gain on sale of unimproved land 367,341 367,341
    Total general revenues and special items 354,998,534 301,410 355,299,944
     Change in net assets 20,956,598 1,054,963 22,011,561
 Net assets—beginning 269,433,502 8,846,344 278,279,846
 Net assets—ending $290,390,100 $9,901,307 $300,291,407
*This amount excludes the depreciation that is included in the direct expenses of the various programs.
See Exhibit D-2 for an illustration of this statement using only the functional categories for governmental activities that are also presented in the fund financial statements in Exhibit D-6.


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