Exhibit D-6. Sample Independent School District, Statement of Net Position, Proprietary Funds, as of June 30, 20X2

Exhibit D-6.Sample Independent School District, Statement of Net Position, Proprietary Funds, as of June 30, 20X2
		Enterprise Funds
	Adult Education	Food Service	Total	Internal Service Fund
ASSETS
Current assets:
Cash and cash equivalents	$1,844,430	$ 5,820,282	$7,664,712	—
Investments	12,781	150,750	163,531	—
Due from other governments	599,005	1,268,411	1,867,416	—
Due from other funds	—	—	—	$17,589,312
Other receivables	35,803	3,7,83	39,586	—
Inventories—supplies and materials	477,150	1,572,376	2,049,526	—
Total current assets	2,969,169	8,815,602	11,784,771	17,589,312
Noncurrent assets:	>
Furniture and equipment (net)	—	2,533,430	2,533,430	—
Total assets	2,969,169	11,349,032	14,318,201	17,589,312

LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities	96,579	484,151	580,730	—
Claims payable	—	—	—	5,700,00
Due to other funds	173,058	442,539	615,597	—
Deferred revenue	202,003	521,035	723,038
Total current liabilities	471,640	1,447,725	1,919,365	5,700,000
Noncurrent liabilities:			>
Claims payable	—	—	—	5,866,721
Total liabilities	471,640	1,447,725	1,919,365	11,566,721

NET POSITION
Net Investment in capital assets	—	2,533,430	2,533,430	—
Unrestricted	2,497,529	7,367,877	9,865,406	6,022,591
Total net position	$2,497,529	$9,901,307	12,398,836	$6,022,591

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