2021 Annual Comprehensive Financial Report

Schedule 9 Page 3 of 3

COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2021

TOTAL

STATE

EMERGENCY TELEPHONE

NONMAJOR

AND FEDERAL GRANTS (ARRA)

AMERICAN RESCUE PLAN ACT (ARPA)

SPECIAL REVENUE

ASSETS

SYSTEM

FUNDS

Cash and Cash Equivalents/Investments

$

242,395

$

28,856,309

$

952,434

$

44,939,476

Receivables: Taxes

51,127

Accounts, Notes and Mortgages

33,408,345 5,919,832

Intergovernmental

239,491

Total Assets

$

242,395

$

28,856,309

$

1,191,925

$

84,318,780

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

27,789

$

1,724,109 3,827,437

Contracts/Retainage Payable Intergovernmental Payables

662

Internal Payables Miscellaneous

415,000

96,918

Unearned Grant Revenues

184,811

28,856,309

36,207,219

Total Liabilities

184,811

28,856,309

27,789

42,271,345

Deferred Inflows of Resources: Deferred Inflows for Grants

2,173,023

Property Taxes Receivable Notes and Mortgages Receivable

51,127

1,637,828 3,861,978

Total Deferred Inflows of Resources

Fund Balances: Restricted:

Stabilization by State Statute

612,417

38,325,508

Grantor Requirements:

Highway Improvements

111,984

Total Restricted Fund Balance

612,417

38,437,492

Committed:

For 911 Program

427,611

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

57,584

427,611

Total Committed Fund Balance

57,584

Assigned: Appropriated for Subsequent Year's Expenditures

124,108

1,592,856

For Neighborhood Development

835,579

Total Assigned Fund Balance

124,108

2,428,435

Unassigned

(10,109,888)

Total Fund Balances

57,584

1,164,136

38,185,457

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

242,395

$

28,856,309

$

1,191,925

$

84,318,780

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