2020 Comprehensive Annual Financial Report

Schedule 9 Page 1 of 3

COMBINING BALANCE SHEET Nonmajor Special Revenue Funds June 30, 2020

STATE HIGHWAY ALLOCATION

HOTEL/MOTEL OCCUPANCY TAX

SPECIAL TAX DISTRICTS

ECONOMIC DEVELOPMENT

ASSETS

CEMETERY

$

556,264

$

1,201,882

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

$

220,992

$

325,821

$

4,352,193

25,605 746,479 10,127

19,250

18,360 3,032

2,320,000 147,573

4,482

52,763

Total Assets

$

225,474

$

347,213

$

6,819,766

$

1,338,475

$

1,273,895

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

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

$

$

$

1,243

$

$

2,077 803

20,171 627

Total Liabilities

1,243

2,880

20,798

Deferred Inflows of Resources: Property Taxes Receivable

25,605

19,250

Notes and Mortgages Receivable

18,360 18,360

2,270,000 2,270,000

Total Deferred Inflows of Resources

25,605

19,250

Fund Balances: Restricted:

Stabilization by State Statute Grantor Requirements: Highway Improvements

4,482

6,032

203,706

851,944

187,644

220,992 225,474

Total Restricted Fund Balance

6,032

203,706

851,944

187,644

Committed:

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

283,511

912,437

458,046

2,076,469 2,076,469

283,511

458,046

912,437

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

39,310

2,268,348

133,766

39,310

2,268,348

133,766

Unassigned

Total Fund Balances

225,474

328,853

4,548,523

1,309,990

1,233,847

Total Liabilities, Deferred Inflows of Resources and Fund Balance

$

225,474

$

347,213

$

6,819,766

$

1,338,475

$

1,273,895

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