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Balance Sheets - Governmental Funds
Union Public Schools Management's Discussion and Analysis
Government-Wide Financial Analysis
Governmental Activities: As reported in the Statement of Activities on page 38, the cost of the District’s governmental activities for the year ended June 30, 2021, was $205,181,526. This represents an increase in the cost of governmental activities of $26,993,576 compared to the prior fiscal year. The reader will note a $10,749,420 increase in regular instruction, and a $2,679,518 increase in pupil services from the prior fiscal year. This increase is due primarily to teacher and staff raises. Not all of the cost of governmental activities was borne by the taxpayers. Of the $205,181,526 cost, $3,319,454 was paid by those who used or benefited from the services rendered (e.g., charges for before and after school care and summer school tuition), $55,220,997 was paid through various federal and state grants and contributions. Consequently, the net cost of $146,641,075, after taking into consideration these fees and subsidies, was paid by the taxpayers, unrestricted federal and state aid, and other general revenues.
Graph 1 below illustrates the cost of services in the District’s three largest programs -- instruction, support, and food services. The graph compares the cost of the services with the revenues generated by the program.
