Exhibit D-6. Sample Independent School District Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds: For the Year Ended June 30, 20X2

Exhibit D-6. Sample Independent School District Statement of Revenues, Expenditures, and Changes in Fund Balances—Governmental Funds: For the Year Ended June 30, 20X2

	General Fund	Debt Service Fund	Other Funds	Total Governmental Funds
REVENUES
Property taxes	$153,862,367	$16,589,425	$—	$170,451,792
Tuition charges	1,110,720	—	4,225,941	5,336,661
Fees and charges	2,347,009	—	—	2,347,009
State aid	190,373,996	—	6,135,833	196,509,829
Federal aid	2,284,748	—	22,095,410	24,380,158
Earnings on investments	7,077,388	194,926	124,789	7,397,103
Miscellaneous	197,604	—	441,559	639,163
Total revenues	357,253,832	16,784,351	33,023,532	407,061,715

EXPENDITURES
Current:
Instruction and instruction-related services	206,958,475	—	25,236,202	232,194,677
Instructional and school leadership	31,485,279	—	1,825,705	&33,310,984
Support services—student	34,010,001	—	3,003,049	37,013,050
Administrative support services	9,290,149	—	—	9,290,149
Support services—non-student-based	55,615,563	—	1,308,415	56,923,978
Community services	1,691,107	—	1,040,189	2,731,296
Debt service
Principal	1,143,185	12,171,263	212,498	13,526,946
Interest	395,733	3,723,442	292,170	4,411,345
Capital outlay	3,277,003	—	708,327	3,985,330
Total expenditures	343,866,495	15,894,705	33,626,555	393,387,755
Excess (deficiency) of revenues over expenditures	13,387,337	889,646	(603,023)	13,673,960

OTHER FINANCING SOURCES (USES) <
Capital leases	—	—	692,245	692,245

SPECIAL ITEM
Proceeds from sale of unimproved land	601,908	—	—	601,908
Net change in fund balances	13,989,245	889,646	89,222	14,968,113
Fund balances—July 1, 20X1	54,938,434	3,243,534	1,307,347	59,489,315
Fund balances—June 30, 20X2 <	$68,927,679	$4,133,180	$1,396,569	$74,457,428