2019 Comprehensive Annual Financial Report (CAFR)

Schedule 9 Page 3 of 3

COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2019

TOTAL NONMAJOR SPECIAL REVENUE FUNDS

EMERGENCY TELEPHONE SYSTEM

STATE AND FEDERAL GRANTS (ARRA)

STATE AND FEDERAL GRANTS

ASSETS

$

779,789

$

240,480

$

705,143

$

14,504,988

Cash and Cash Equivalents/Investments Receivables: Taxes Accounts, Notes and Mortgages Intergovernmental Internal Receivables

82,917 27,020,144 2,678,515 673,850

201,301 888,663

258,073

Total Assets

$

1,869,753

$

240,480

$

963,216

$

44,960,414

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

62,477 10,468

$

$

$

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

Accounts Payable Contracts/Retainage Payable Intergovernmental Payables Internal Payables Miscellaneous Unearned Grant Revenues

3,178,893

184,811

Total Liabilities

3,251,838

184,811

4,937,049

Deferred Inflows of Resources: Property Taxes Receivable

82,917 14,480 97,397

Notes and Mortgages Receivable

Total Deferred Inflows of Resources

Fund Balances: Restricted:

1,089,964

336,396

30,687,431

Stabilization by State Statute Grantor Requirements: Highway Improvements

141,924 30,829,355

Total Restricted Fund Balance

1,089,964

336,396

Committed:

226,820

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

55,669

55,669

226,820

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

400,000

964,594 38,184 1,002,778

400,000

Unassigned

(2,472,049)

(3,916,278)

Total Fund Balances

(1,382,085)

55,669

963,216

39,925,968

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

1,869,753

$

240,480

$

963,216

$

44,960,414

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