| Exhibit D-7. Sample Independent School District Statement of Revenues, Expenses, and Changes in Fund Net Position, Proprietary Funds, For the Year Ended June 30, 20X2 |
||||
|---|---|---|---|---|
| Enterprise Funds | ||||
| Adult Education |
Food Service |
Total | Internal Service Fund |
|
| OPERATING REVENUES | ||||
| Local and intermediate sources | $936,150 | $4,750,350 | $5,686,500 | $23,864,586 |
| Total operating revenues | $936,150 | $4,750,350 | $5,686,500 | $23,864,586 |
| OPERATING EXPENSES | ||||
| Payroll costs | 888,793 | 10,494,786 | 11,383,579 | — |
| Professional and contract services | — | 343,439 | 343,439 | — |
| Supplies and materials | 67,228 | 8,773,317 | 8,840,545 | — |
| Facility rental | 826,746 | — | 826,756 | — |
| Other operating costs | 54,986 | 984,490 | 1,039,476 | 22,639,927 |
| Total operating expenses | 1,837,753 | 20,596,032 | 22,433,785 | 22,639,927 |
| Operating income (loss) | (901,603) | (15,845,682) | (16,747,285) | 1,224,659 |
| NONOPERATING REVENUES (EXPENSES) | ||||
| Investment earnings | 10,861 | 301,410 | 312,271 | — |
| Grants | 1,102,491 | 15,849,235 | 16,951,726 | — |
| Total nonoperating revenues (expenses) | 1,113,352 | 16,150,645 | 17,263,997 | — |
| Income (loss) before capital contributions | 211,749 | 304,963 | 516,712 | 1,224,659 |
| Capital contributions | — | 750,000 | 750,000 | — |
| Change in net position | 211,749 | 1,054,963 | 1,266,712 | 1,224,659 |
| Total net position—beginning | 2,285,780 | 8,846,344 | 11,132,124 | 4,797,932 |
| Total net position—ending | $2,497,529 | $9,901,307 | $12,398,836 | $6,022,591 |