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Financial Accounting for Local and State School Systems: 2014 Edition
NCES 2015347
April 2015


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