2020 Comprehensive Annual Financial Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2020

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

ASSETS

FUNDS

FUNDS

CARE

FUNDS

Cash and Cash Equivalents/Investments Receivables:

$

10,416,705

$

2,658,838

$

$

13,075,543

86,595 35,098,507

62,658

149,253 35,098,507 5,435 14,798,536 95,180

Taxes Accounts, Notes and Mortgages Assessments Intergovernmental

5,435 8,511,596 95,180

6,286,940

Assets Held for Resale Restricted Assets:

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

110,425,231

2,582,813

113,008,044

325,556

325,556

Total Assets

$

51,888,747

$

122,084,494

$

2,582,813

$

176,556,054

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

3,634,946 3,300,135

$

$

5,717,040 4,431,173 1,430 35,500 98,814 11,578,291

$

2,082,094 1,131,038 1,430 35,500 79,031 5,138,397

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

19,783 6,439,894 35,496 6,023,031

35,496 6,023,031

Total Liabilities

8,467,490

19,453,285

27,920,775

Deferred Inflows of Resources: Property Taxes Receivable

86,595 2,288,360

62,658

149,253 2,288,360 5,435 12,982

Accounts, Notes and Mortgages Other Accounts Receivable Prepaid Assessments

5,435 12,982

81,075

2,456,030

Total Deferred Inflows of Resources

2,374,955

Fund Balances:

Non-Spendable: Perpetual Maintenance

2,582,813 2,582,813

2,582,813 2,582,813

Total Non-Spendable Fund Balance

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

39,541,490

8,837,151 103,559,010 95,180 807,694 113,299,035

48,378,641 103,559,010 95,180 1,028,686 153,061,517

220,992 39,762,482

Total Restricted Fund Balance

Committed:

534,082 283,511 912,437 1,977,839 458,046 2,076,469 6,242,384 2,887,609 2,622,579 84,746 5,594,934

534,082 283,511 912,437 1,977,839 458,046 2,076,469 6,242,384

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

2,887,609

2,622,579

84,746 2,972,355 (7,930,919) 41,046,302 51,888,747

2,622,579

Unassigned

(13,371,480) 102,550,134 122,084,494

(21,302,399) 146,179,249 176,556,054

Total Fund Balances

2,582,813 2,582,813

$

$

$

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

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