Exhibit D-10. Sample Independent School District, Budgetary Comparison Schedule For The General Fund: For the Year Ended June 30, 20X2

Financial Accounting for Local and State School Systems: 2014 Edition

NCES 2015347
April 2015

Exhibit D-10.Sample Independent School District, Budgetary Comparison Schedule For The General Fund: For the Year Ended June 30, 20X2
	Budgetary Amounts		Actual (GAAP Basis)	Variances—Positive (Negative)
	Budgetary Amounts			Variances—Positive (Negative)
	Original	Final		Original to Final	Final to Actual
REVENUES
Local and intermediate sources	$160,085,000	$162,140,000	$164,768,146	$2,055,000	$2,628,146
State program revenues	189,720,000	187,073,000	188,019,530	(2,647,000)	946,530
Federal program revenues	2,137,500	2,250,000	2,284,748	112,500	34,748
Total revenues	351,942,500	351,463,000	357,072,424	(479,500)	3,609,424

EXPENDITURES
Current:
Instruction and instruction-related services	209,098,295	208,495,478	206,958,475	602,817	1,537,003
Instructional and school leadership	30,499,653	31,065,670	31,485,279	(566,017)	(419,609)
Support services—student	34,413,082	34,694,864	34,010,001	(281,782)	684,863
Administrative support services	10,252,023	9,627,845	9,290,149	624,178	337,696
Support services—non-student-based	58,659,046	59,251,562	55,615,563	(592,516)	3,635,999
Community services	1,725,361	1,721,536	1,691,107	3,825	30,429
Debt services	1,531,812	1,531,812	1,538,918	—	(7,106)
Capital outlay	5,059,000	5,059,000	922,537	—	4,136,463
Total expenditures	351,238,272	351,447,767	341,512,029	(209,495)	9,935,738

Excess (deficiency) of revenues over expenditures	704,228	15,233	13,560,395	(688,995)	13,545,162

SPECIAL ITEM
Proceeds from sale of unimproved land	2,610,000	2,610,000	2,601,908	—	(8,092)
Net change in fund balance	3,314,228	2,625,233	16,162,303	(688,995)	13,537,070
Fund balance—beginning	54,938,434	54,938,434	54,938,434	—	—
Fund balance—ending	$58,252,662	$57,563,667	$71,100,737	$(688,995)	$13,537,070

List of Exhibits

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