2019 Comprehensive Annual Financial Report (CAFR)

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2019

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

ASSETS

FUNDS

FUNDS

CARE

FUNDS

Cash and Cash Equivalents/Investments Receivables:

$

14,504,988

$

5,478,679

$

$

19,983,667

82,917 27,020,144

33,737

116,654 27,020,144 6,013 4,624,784 673,850

Taxes Accounts, Notes and Mortgages Assessments Intergovernmental

6,013 1,946,269

2,678,515 673,850

Internal Receivables Miscellaneous Assets Held for Resale Restricted Assets:

85,000 95,180

85,000 95,180

Cash and Cash Equivalents/Investments Receivables: Accounts, Notes and Mortgages

95,619,678

2,527,236

98,146,914

448,964

448,964

Total Assets

$

44,960,414

$

103,713,520

$

2,527,236

$

151,201,170

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

$

$

421,887 2,439,892 1,753 673,850 98,413 3,975,171 202,603 4,740,057

$

421,887 371,099 1,753 673,850 78,631 3,389,829

Accounts Payable Contracts/Retainage Payable Intergovernmental Payable Internal Payables Miscellaneous Unearned Grant Revenues Liabilities Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable

2,068,793

19,782 585,342

202,603 4,740,057

Total Liabilities

4,937,049

7,616,577

12,553,626

Deferred Inflows of Resources: Property Taxes Receivable

82,917 14,480

33,737

116,654 14,480 6,013 17,282

Accounts, Notes and Mortgages Other Accounts Receivable Prepaid Assessments

6,013 17,282

Total Deferred Inflows of Resources

97,397

57,032

154,429

Fund Balances:

Non-Spendable: Perpetual Maintenance

2,527,236 2,527,236

2,527,236 2,527,236

Total Non-Spendable Fund Balance

Restricted: Stabilization by State Statute Debt Covenants Assets Held for Resale Grantor Requirements: Highway Improvements

30,687,431

2,480,232 88,628,038 95,180 2,220,228 93,423,678

33,167,663 88,628,038 95,180 2,362,152 124,253,033 226,820 198,473 918,681 1,639,015 422,290 8,604,834 12,010,113 964,594 2,994,705 38,184 3,997,483 (4,294,750) 138,493,115 151,201,170

141,924 30,829,355

Total Restricted Fund Balance

Committed:

226,820 198,473 918,681 1,639,015 422,290 8,604,834 12,010,113

For 911 Program For Cemetery Maintenance For Special Tax Districts For Neighborhood Development For Economic Opportunity For Debt Service/Capital Projects Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures For Capital Projects For Neighborhood Development Total Assigned Fund Balance

964,594

2,994,705

38,184 1,002,778 (3,916,278) 39,925,968 44,960,414

2,994,705 (378,472) 96,039,911 103,713,520

Unassigned

2,527,236 2,527,236

Total Fund Balances

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

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