2021 Annual Comprehensive Financial Report

Schedule 10 Page 5 of 5

COMBINING BALANCE SHEET (continued) Nonmajor Capital Projects Funds June 30, 2021

TOTAL

COMMUNITY &

NONMAJOR CAPITAL PROJECTS

ECONOMIC

FIRE

HOUSING SERIES 2016

DEVELOPMENT

STATION SERIES 2019

ASSETS

SERIES 2016

FUNDS

Cash and Cash Equivalents/Investments

$

$

$

$

2,092,732

Receivables: Taxes

81,978 3,939

Assessments

Intergovernmental Assets Held for Resale

5,643,687

95,180

Restricted Assets: Cash and Cash Equivalents/Investments

5,668,457

23,091,301

2,300,983

78,484,620

Total Assets

$

5,668,457

$

23,091,301

$

2,300,983

$

86,402,136

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

$

3,044,768 4,580,740

Contracts/Retainage Payable

Liabilities Payable from Restricted Assets: Accounts Payable

72,632

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

327,919

130,815

990,137

4,021,511

Total Liabilities

327,919

130,815

990,137

11,719,651

Deferred Inflows of Resources: Deferred Inflows for Grants Property Taxes Receivable Other Accounts Receivable

959,218

81,978 3,939 26,210

Prepaid Assessments

Total Deferred Inflows of Resources

1,071,345

Fund Balances: Restricted:

Stabilization by State Statute

5,643,686 72,262,386

Debt Covenants

5,340,538

22,960,486

1,310,846

Assets Held for Resale Grantor Requirements:

95,180

Highway Improvements

2,128,091 80,129,343

Total Restricted Fund Balance

5,340,538

22,960,486

1,310,846

Assigned:

2,056,890

For Capital Projects

Unassigned

(8,575,093)

Total Fund Balances

5,340,538

22,960,486

1,310,846

73,611,140

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

5,668,457

$

23,091,301

$

2,300,983

$

86,402,136

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