Acton-Boxborough Regional School District Statement of Net Position June 30, 2024
Primary Government Governmental Activities
LIABILITIES CURRENT: Warrants payable………………………………………… Accrued payroll…………………………………………… Accrued interest…………………………………………… Other liabilities…………………………………………… Unearned revenue…........................................................... Compensated absences…………………………………… Due to other governments………………………………… Notes payable……………………………………………… Right to use lease liabilities………………………………… Bonds payable……………………………………………
565,816 182,006 741,750 805,599 819,420 424,470 183,333 5,000,000 358,533 4,169,572
Total current liabilities………………………………
13,250,499
NONCURRENT: Compensated absences…………………………………… Net pension liability……………………………………… Net other postemployment benefits liability……………… Due to other governments…………………………………
480,751
32,314,927 49,304,819
1,007,467 Right to use lease liabilities………………………………… 1,133,329 Bonds payable…………………………………………… 70,738,750 Total noncurrent liabilities…………………………… 154,980,043 TOTAL LIABILITIES……………………………………… 168,230,542 DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions……………………… 643,260 Deferred inflows related to other postemployment benefit 10,989,002 TOTAL DEFERRED INFLOWS OF RESOURCES………… 11,632,262 NET POSITION Net investment in capital assets……………………………… 91,642,558 Restricted for: Gifts and grants…………………………………………… 1,166,894 Unrestricted…………………………………………………… (74,622,420) TOTAL NET POSITION…………………………………… $ 18,187,032
See notes to basic financial statements. 16
287
Made with FlippingBook Digital Publishing Software