2020 Comprehensive Annual Financial Report

Schedule 9 Page 3 of 3

COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2020

TOTAL NONMAJOR SPECIAL REVENUE FUNDS

EMERGENCY TELEPHONE SYSTEM

STATE AND FEDERAL GRANTS (ARRA)

ASSETS

$

241,916

$

885,811

$

10,416,705

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

86,595 35,098,507 6,286,940

263,928

Total Assets

$

241,916

$

1,149,739

$

51,888,747

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

$

90,119

$

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

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

184,811

Total Liabilities

184,811

90,119

8,467,490

Deferred Inflows of Resources: Property Taxes Receivable

86,595 2,288,360 2,374,955

Notes and Mortgages Receivable

Total Deferred Inflows of Resources

Fund Balances: Restricted:

318,161

39,541,490

Stabilization by State Statute Grantor Requirements: Highway Improvements

220,992 39,762,482

Total Restricted Fund Balance

318,161

Committed:

534,082

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

57,105

57,105

534,082

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

207,377

2,887,609 84,746 2,972,355

207,377

Unassigned

(7,930,919)

Total Fund Balances

57,105

1,059,620

41,046,302

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

241,916

$

1,149,739

$

51,888,747

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