Help for Exhibit K - Private Purpose Trust Fund

School Districts Accounting and Reporting Manual

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(ENTRY 1) NOTE:

The Expendable Trust Fund and Non-Expendable have been replaced by Permanent Fund, Special Revenue Private Purpose Fund. See OSC June 2001 Accounting Release at the OSC website

(ENTRY 17) TET049

Total assets on this line must agree with Total Liabilities and Fund Balance TET099 on line 26.

(ENTRY 23) TE923

Net Assets Restricted for Other Purposes recorded here should agree with the value for Net Assets, June 30, 2009 on Statement K1, line 9, Changes in Fund Net Assets.

(ENTRY 26) TET099

Total Liabilities and Net Assets is the sum of TET065 and TE923. This figure must agree with Total Assets TET049 (line 17).