| Exhibit D-2. Sample Independent School District Statements of Activities for the Year Ended June 30, 20X2 |
|---|
| Program Revenues | Net (Expense) Revenue and Changes in Net Assets |
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|---|---|---|---|---|---|---|---|
| Functions/Programs | Expenses | Charges for Services | Operating Grants and Contributions | Capital Grants and Contributions | Governmental Activities | Business- type Activities |
Total |
| Governmental activities: | |||||||
| Instruction and instruction-related service | $238,876,955 | $5,509,719 | $27,631,301 | — | $(205,735,935) | $(201,633,842) | |
| Instructional and school leadership | 34,166,630 | — | 3,783,490 | — | (30,383,140) | (29,796,417) | |
| Support services—student-based | 37,963,791 | 2,986,172 | 4,203,974 | — | (30,773,645) | (30,121,715) | |
| Administrative support services | 9,528,781 | — | 1,055,183 | — | (8,473,598) | (8,309,966) | |
| Support services—non-student-based | 58,382,470 | — | 5,465,065 | — | (52,917,405) | (51,914,837) | |
| Community services | 2,801,454 | — | 131,297 | — | (2,670,157) | (2,622,049) | |
| Interest on long-term debt | 5,969,465 | — | — | — | (5,969,465) | (5,969,465) | |
| Total governmental activities | 387,689,545 | 8,495,891 | 42,270,310 | — | (336,923,344) | (396,923,344) | |
| Business-type activities: | |||||||
| Food services | 20,596,032 | 4,750,350 | 15,849,235 | $750,000 | $753,553 | 753,553 | |
| Adult education | 1,837,753 | 936,150 | 1,102,491 | — | 200,888 | 200,888 | |
| Total business-type activities | $22,433,785 | 5,686,500 | 16,951,726 | 750,000 | 954,441 | 954,441 | |
| Total school district | $410,123,330 | $14,182,391 | $59,222,036 | $750,000 | ($336,923,344) | $954,441 | ($335,968,903) |
| 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 | ||||
| Investment earnings | 7,397,103 | 312,271 | 7,709,374 | ||||
| Special item —gain on sale of unimproved land | 1,367,341 | — | 1,367,341 | ||||
| Total general revenues and special item | 355,998,534 | 312,271 | 356,310,805 | ||||
| Change in net position | 19,075,190 | 1,266,712 | 20,341,902 | ||||
| Net position—beginning | 272,487,968 | 11,132,124 | 283,620,092 | ||||
| Net position—ending | $291,563,158 | $12,398,836 | $303,961,994 | ||||
| *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 |
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