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	$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.

List of Exhibits