2022 Annual Comprehensive Financial Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2022

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

ASSETS

FUNDS

FUNDS

CARE

FUNDS

Cash and Cash Equivalents/Investments

$

11,363,934

$

7,403,038

$

$

18,766,972

Receivables: Taxes

48,636

137,938

186,574

Accounts, Notes and Mortgages

32,275,709

32,275,709

Assessments

555

555

Intergovernmental

13,207,741

2,046,422

15,254,163

Assets Held for Resale

95,180

95,180

Restricted Assets:

Cash and Cash Equivalents/Investments

56,191,988

50,611,261

2,652,090

109,455,339

Lease Receivable

31,869

31,869

Total Assets

$

113,119,877

$

60,294,394

$

2,652,090

$

176,066,361

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

6,029,447 1,061,549

$

$

$

6,029,447 3,618,925

Contracts/Retainage Payable Intergovernmental Payable

2,557,376

2,068 97,324

2,068 97,324

Miscellaneous

Unearned Grant Revenues

59,651,240

59,651,240

Unearned Revenues

130,492

130,492

Liabilities Payable from Restricted Assets: Accounts Payable

5,232,076 3,305,227

5,232,076 3,305,227

Contracts/Retainage Payable

Total Liabilities

66,972,120

11,094,679

78,066,799

Deferred Inflows of Resources: Deferred Inflows for Grants

6,325,308

922,134 137,938

7,247,442 186,574 1,354,800

Property Taxes Receivable Accounts, Notes and Mortgages

48,636

1,354,800

Leases

31,673

31,673

Other Accounts Receivable

555

555

Prepaid Assessments

28,239

28,239

Total Deferred Inflows of Resources

7,760,417

1,088,866

8,849,283

Fund Balances:

Non-Spendable: Leases

196

196

Perpetual Maintenance

2,652,090 2,652,090

2,652,090 2,652,286

Total Non-Spendable Fund Balance

196

Restricted:

Stabilization by State Statute

38,262,079

1,124,288 45,366,075

39,386,367 45,366,075

Debt Covenants

Assets Held for Resale Grantor Requirements:

95,180

95,180

Highway Improvements

1,201,846 39,463,925

2,307,072 48,892,615

3,508,918 88,356,540

Total Restricted Fund Balance

Committed:

For 911 Program

1,326,237 403,203 967,621 1,295,071 4,428,362 8,488,147 67,653

1,326,237 403,203 967,621 1,295,071 4,428,362 8,488,147 130,400 4,817,423 874,090 5,821,913 67,653

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

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

130,400

For Capital Projects

4,817,423

For Neighborhood Development

874,090 1,004,490

Total Assigned Fund Balance

4,817,423 (5,599,189) 48,110,849 60,294,394

Unassigned

(10,569,418) 38,387,340 113,119,877

(16,168,607) 89,150,279 176,066,361

Total Fund Balances

2,652,090 2,652,090

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

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