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Exhibit D-4.Sample Independent School District Balance Sheet—Governmental Funds: June 30, 20X2
 
    General
Fund
Debt
Service
Fund
Other
Funds
Total
Governmental
Funds
ASSETS          
Cash and cash equivalents   $98,864,805 $3,294,850 $2,109,325 $104,268,980
Property taxes receivable   15,179,756 2,702,625 17,882,381
Less allowance for uncollectible taxes   (4,838,244) (861,407) (5,699,651)
Due from other governments   15,105,826 4,862,510 19,968,336
Accrued interest   504,757 504,757
Due from other funds   4,997,421 759,359 1,852,454 7,609,234
Other receivables   1,218,640 20,695 508,827 1,748,162
Inventories—supplies and materials   1,412,121 1,412,121
Other current assets   125,109 125,109
Total assets   $132,570,191 $5,916,122 $9,333,116 $147,819,429
           
LIABILITIES AND FUND BALANCES          
Liabilities:          
Accounts payable and accrued liabilities   $30,270,632 $8,740 $933,434 $31,212,806
Due to other funds   20,845,752 5,503,492 26,349,244
Due to other governments and agencies   243,128 243,128
Due to student groups   256,183 256,183
Deferred revenue   12,283,000 1,774,202 1,243,438 15,300,640
Total liabilities   63,642,512 1,782,942 7,936,547 73,362,001
           
Fund balances:          
Reserved for:          
Inventories   1,412,121 1,412,121
Retirement of long-term debt     4,133,180 4,133,180
Encumbrances   4,744,173 4,744,173
Unreserved:          
Designated   21,347,665 21,347,665
Undesignated   41,423,720 41,423,720
Undesignated, reported in special revenue funds   1,396,569 1,396,569
Total fund balances   68,927,679 4,133,180 1,396,569 74,457,428
Total liabilities and fund balances   $132,570,191 $5,916,122 $9,333,116 $147,819,429
           

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