| Exhibit D-4. 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 Governmental Funds | Total Governmental Funds | ||||
|---|---|---|---|---|---|---|---|
| REVENUES | |||||||
| Property taxes | $153,862,367 | $16,589,425 | — | $170,451,792 | |||
| Investment earnings | 6,736,986 | 483,183 | $176,934 | 7,387,103 | |||
| Tuition charges | 1,283,778 | — | 4,225,941 | 5,509,719 | |||
| Facility rental fees | 2,437,009 | — | — | 2,437,009 | |||
| State revenues | 188,019,530 | — | 6,135,833 | 194,155,363 | |||
| Federal revenues | 2,284,748 | — | 22,095,410 | 24,380,158 | |||
| Other | 107,604 | — | 441,559 | 549,163 | |||
| Total revenues | 354,732,022 | 17,072,608 | 33,075,677 | 404,880,307 | |||
| EXPENDITURES | |||||||
| Current: | |||||||
| Instruction and instruction-related services | 206,958,475 | — | 25,236,202 | 232,894,677 | |||
| 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 | 1,160,471 | 11,985,914 | 380,561 | 13,526,946 | |||
| Interest | 378,447 | 3,908,791 | 124,107 | 4,411,345 | |||
| Capital outlay | 922,537 | — | 8,327 | 930,864 | |||
| Total expenditures | 341,512,029 | 15,894,705 | 33,626,555 | 391,033,289 | |||
| Excess (deficiency) of revenues over expenditures | 13,219,993 | 1,177,903 | (550,878) | 13,847,018 | |||
| OTHER FINANCING SOURCES (USES) | |||||||
| Proceeds from capital leases | — | — | 692,245 | 692,245 | |||
| SPECIAL ITEM | |||||||
| Proceeds from sale of unimproved land | 2,601,908 | — | — | 2,601,908 | |||
| Net change in fund balance | 15,821,901 | 1,177,903 | 141,367 | 17,141,171 | |||
| Fund balances—beginning | 54,938,434 | 3,243,534 | 1,307,347 | 59,489,315 | |||
| Fund balances—ending | $70,760,335 | $4,421,437 | $1,448,714 | $76,630,486 | |||