2021 Annual Comprehensive Financial Report

Schedule 9 Page 1 of 3

COMBINING BALANCE SHEET Nonmajor Special Revenue Funds June 30, 2021

STATE

HOTEL/MOTEL OCCUPANCY

SPECIAL

HIGHWAY

ECONOMIC

TAX

CEMETERY

TAX

DEVELOPMENT

DISTRICTS

ASSETS

ALLOCATION

Cash and Cash Equivalents/Investments

$

111,984

$

420,127

$

3,625,921

$

1,201,736

$

1,259,478

Receivables: Taxes

16,729

Accounts, Notes and Mortgages

17,828 3,475

Intergovernmental

1,243

2,119,999

58,305

Total Assets

$

113,227

$

441,430

$

5,745,920

$

1,201,736

$

1,334,512

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

$

$

Contracts/Retainage Payable

995

31,016

Intergovernmental

662

Internal Payables Miscellaneous Unearned Grant Revenues

Total Liabilities

995

31,678

Deferred Inflows of Resources:

Deferred Inflows for Grants Property Taxes Receivable Notes and Mortgages Receivable Total Deferred Inflows of Resources

16,729

17,828 17,828

1,620,000 1,620,000

16,729

Fund Balances: Restricted:

Stabilization by State Statute Grantor Requirements: Highway Improvements

1,243

3,475

505,277

179,142

111,984 113,227

Total Restricted Fund Balance

3,475

505,277

179,142

Committed:

For 911 Program For Cemetery Maintenance For Special Tax Districts For Neighborhood Development For Economic Opportunity For Debt Service/Capital Projects

337,050

1,011,563

1,201,736

2,539,913 2,539,913

Total Committed Fund Balance

337,050

1,201,736

1,011,563

Assigned: Appropriated for Subsequent Year's Expenditures

83,077

1,079,735

95,400

For Neighborhood Development

Total Assigned Fund Balance

83,077

1,079,735

95,400

Unassigned

Total Fund Balances

113,227

423,602

4,124,925

1,201,736

1,286,105

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

113,227

$

441,430

$

5,745,920

$

1,201,736

$

1,334,512

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