2022 Annual Comprehensive Financial Report

Schedule 9 Page 1 of 4

COMBINING BALANCE SHEET Nonmajor Special Revenue Funds June 30, 2022

STATE

HOTEL/MOTEL OCCUPANCY

SPECIAL

HIGHWAY

ECONOMIC

TAX

CEMETERY

TAX

DEVELOPMENT

DISTRICTS

ASSETS

ALLOCATION

Cash and Cash Equivalents/Investments

$

1,201,846

$

410,196

$

4,435,921

$

$

1,222,648

Receivables: Taxes

13,887

Accounts, Notes and Mortgages

44,800 4,498

Intergovernmental

3,547

1,845,974

58,609

Restricted Assets:

Cash and Cash Equivalents/Investments

Lease Receivable

$

6,281,895

$

$

1,295,144

Total Assets

$

1,205,393

$

459,494

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

$

$

Contracts/Retainage Payable

2,480

22,253

Intergovernmental

695

Miscellaneous Unearned Grant Revenues Unearned Revenues

Total Liabilities

2,480

22,948

Deferred Inflows of Resources:

Deferred Inflows for Grants Property Taxes Receivable Notes and Mortgages Receivable Leases Total Deferred Inflows of Resources

13,887

44,800

1,310,000

44,800

1,310,000

13,887

Fund Balances:

Non-Spendable: Leases Restricted:

Stabilization by State Statute Grantor Requirements: Highway Improvements

3,547

11,491

541,053

160,288

1,201,846 1,205,393

Total Restricted Fund Balance

11,491

541,053

160,288

Committed:

For 911 Program For Cemetery Maintenance For Special Tax Districts

403,203

967,621

For Neighborhood Development For Economic Opportunity For Debt Service/Capital Projects

4,428,362 4,428,362

Total Committed Fund Balance

403,203

967,621

Assigned: Appropriated for Subsequent Year's Expenditures

130,400

For Neighborhood Development

Total Assigned Fund Balance

130,400

Unassigned

Total Fund Balances

1,205,393

414,694

4,969,415

1,258,309

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

1,205,393

$

459,494

$

6,281,895

$

$

1,295,144

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