2021 Annual Comprehensive Financial Report

Schedule 10 Page 1 of 5

COMBINING BALANCE SHEET Nonmajor Capital Projects Funds June 30, 2021

STATE

GENERAL CAPITAL

GENERAL CAPITAL

STREET

HIGHWAY

ASSETS

AND SIDEWALK

ALLOCATION

IMPROVEMENTS

IMPROVEMENTS II

Cash and Cash Equivalents/Investments

$

$

$

275,732

$

1,817,000

Receivables: Taxes

81,978 3,939

Assessments

Intergovernmental Assets Held for Resale

5,630,537

13,150

95,180

Restricted Assets: Cash and Cash Equivalents/Investments

2,128,091

Total Assets

$

5,811,634

$

2,128,091

$

275,732

$

1,830,150

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

$

$

35,842

Accounts Payable

$

3,008,926 4,580,740

Contracts/Retainage Payable

Liabilities Payable from Restricted Assets: Accounts Payable

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

Total Liabilities

7,589,666

35,842

Deferred Inflows of Resources: Deferred Inflows for Grants

959,218 81,978 3,939 26,210

Property Taxes Receivable Other Accounts Receivable

Prepaid Assessments

Total Deferred Inflows of Resources

1,071,345

Fund Balances: Restricted:

Stabilization by State Statute

5,630,536

13,150

Debt Covenants Assets Held for Resale Grantor Requirements:

95,180

Highway Improvements

2,128,091 2,128,091

Total Restricted Fund Balance

5,725,716

13,150

Assigned:

For Capital Projects

275,732

1,781,158

Unassigned

(8,575,093)

Total Fund Balances

(2,849,377)

2,128,091

275,732

1,794,308

1,830,150

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

5,811,634

$

2,128,091

$

275,732

$

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