2021 Annual Comprehensive Financial Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2021

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

ASSETS

FUNDS

FUNDS

CARE

FUNDS

Cash and Cash Equivalents/Investments

$

44,939,476

$

2,092,732

$

$

47,032,208

Receivables: Taxes

51,127

81,978

133,105

Accounts, Notes and Mortgages

33,408,345

33,408,345

Assessments

3,939

3,939

Intergovernmental

5,919,832

5,643,687

11,563,519

Assets Held for Resale

95,180

95,180

Restricted Assets:

78,484,620

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

2,613,495

81,098,115

$

84,318,780

$

86,402,136

$

2,613,495

$

173,334,411

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

1,724,109 3,827,437

$

3,044,768 4,580,740

$

$

4,768,877 8,408,177

Contracts/Retainage Payable Intergovernmental Payable

662

662

Internal Payables Miscellaneous

415,000 96,918

415,000

96,918

36,207,219

Unearned Grant Revenues

36,207,219

Liabilities Payable from Restricted Assets: Accounts Payable

72,632

72,632

Contracts/Retainage Payable

4,021,511

4,021,511

Total Liabilities

42,271,345

11,719,651

53,990,996

Deferred Inflows of Resources: Deferred Inflows for Grants

2,173,023

959,218 81,978

3,132,241 133,105 1,637,828

Property Taxes Receivable Accounts, Notes and Mortgages Other Accounts Receivable

51,127

1,637,828

3,939 26,210

3,939 26,210

Prepaid Assessments

Total Deferred Inflows of Resources

3,861,978

1,071,345

4,933,323

Fund Balances:

Non-Spendable:

Perpetual Maintenance

2,613,495 2,613,495

2,613,495 2,613,495

Total Non-Spendable Fund Balance

Restricted:

Stabilization by State Statute

38,325,508

5,643,686 72,262,386

43,969,194 72,262,386

Debt Covenants

Assets Held for Resale Grantor Requirements:

95,180

95,180

Highway Improvements

111,984

2,128,091 80,129,343

2,240,075 118,566,835

38,437,492

Total Restricted Fund Balance

Committed:

For 911 Program

427,611 337,050

427,611 337,050

For Cemetery Maintenance For Special Tax Districts For Neighborhood Development For Economic Opportunity For Debt Service/Capital Projects

1,011,563 1,911,545 1,201,736 2,539,913 7,429,418

1,011,563 1,911,545 1,201,736 2,539,913 7,429,418 1,592,856 2,056,890 835,579 4,485,325

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

1,592,856

For Capital Projects

2,056,890

For Neighborhood Development

835,579 2,428,435

Total Assigned Fund Balance

2,056,890 (8,575,093) 73,611,140 86,402,136

Unassigned

(10,109,888) 38,185,457 84,318,780

(18,684,981) 114,410,092 173,334,411

Total Fund Balances

2,613,495 2,613,495

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

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