Exhibit D-2. Sample Independent School District Statements of Activities for the Year Ended June 30, 20X2

Financial Accounting for Local and State School Systems: 2009 Edition

NCES 2009-325
June 2009

Exhibit D-2. Sample Independent School District Statements of Activities for the Year Ended June 30, 20X2

Functions/Programs	Expenses	Charges for Services	Operating Grants and Contributions	Capital Grants and Contributions	Governmental Activities	Business- type Activities	Total
		Program Revenues			Net (Expense) Revenue and Changes in Net Assets
Governmental activities:
Instruction and instruction-related service	$234,074,862	$5,336,661	$27,631,301	—	($201,106,900)		($201,106,900)
Instructional and school leadership	33,579,907	—	3,783,490	—	(29,796,417)		(29,796,417)
Support services—student-based	37,311,861	2,986,172	4,203,974	$1,654,321	(28,467,394)		(28,467,394)
Administrative support services	9,365,149	—	1,055,183	—	(8,309,966)		(8,309,966)
Support services—non-student-based	57,379,902	—	5,465,065	700,145	(51,214,692)		(51,214,692)
Community services	2,753,346	—	131,297	—	(2,622,049)		(2,622,049)
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. This statement uses the functional categories for governmental activities that are used for governmental funds in Exhibit D-6. Exhibit D-2 illustrates this statement using expanded details for governmental activities

List of Exhibits