| 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 | |