2020 Comprehensive Annual Financial Report

Schedule 10 Page 1 of 5

COMBINING BALANCE SHEET Nonmajor Capital Projects Funds June 30, 2020

STATE HIGHWAY ALLOCATION

GENERAL CAPITAL IMPROVEMENTS

GENERAL CAPITAL IMPROVEMENTS II

STREET AND SIDEWALK

ASSETS

Cash and Cash Equivalents/Investments Receivables: Taxes Assessments Intergovernmental Assets Held for Resale Restricted Assets: Cash and Cash Equivalents/Investments Receivables: Accounts, Notes and Mortgages

$

$

$

204,489

$

2,212,005

62,658 5,435 8,477,802 95,180

33,794

952,369

Total Assets

$

8,641,075

$

952,369

$

204,489

$

2,245,799

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

3,619,884 3,298,720

$

$

$

15,062 1,415

Accounts Payable Contracts/Retainage Payable Liabilities Payable from Restricted Assets: Accounts Payable

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

144,675

6,439,894

19,783

144,675

36,260

Total Liabilities

13,358,498

Deferred Inflows of Resources: Property Taxes Receivable Other Accounts Receivable Prepaid Assessments

62,658 5,435 12,982 81,075

Total Deferred Inflows of Resources

Fund Balances: Restricted:

Stabilization by State Statute Debt Covenants

8,477,802

33,793

95,180

Assets Held for Resale Grantor Requirements:

Highway Improvements

807,694 807,694

8,572,982

33,793

Total Restricted Fund Balance

Assigned:

For Capital Projects

204,489

2,175,746

(13,371,480)

Unassigned

(4,798,498)

807,694

204,489

2,209,539

Total Fund Balances

$

204,489

$

2,245,799

$

8,641,075

$

952,369

Total Liabilities, Deferred Inflows of Resources and Fund Balances

-49-