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
$
$
$
$
-50
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