| Exhibit D-9.Sample Independent School District, Statement of Fiduciary Net Position: June 30, 20X2 |
||
|---|---|---|
| Private-purpose Trusts | Agency Funds | |
| ASSETS | ||
| Cash and cash equivalents | $32,578 | $ 101,959 |
| Investments | $247,509 | — |
| Due from other governments | — | 100,242 |
| Accrued interest | 23,853 | — |
| Due from other funds | 321,026 | 1,272,211 |
| Total assets | 624,966 | 1,474,412 |
| LIABILITIES | ||
| Accounts payable | 1,450 | 14,911 |
| Due to student groups | — | 1,239,739 |
| Due to other governments | — | 219,762 |
| Total liabilities | 1,450 | $1,474,412 |
| NET POSTION | ||
| Held for scholarships | 623,516 | |
| Total net position | $623,516 | |