2022 Annual Comprehensive Financial Report

Schedule 10 Page 5 of 5

COMBINING BALANCE SHEET (continued) Nonmajor Capital Projects Funds June 30, 2022

TOTAL

COMMUNITY &

NONMAJOR CAPITAL PROJECTS

ECONOMIC

FIRE

HOUSING SERIES 2016

DEVELOPMENT

STATION SERIES 2019

ASSETS

SERIES 2016

FUNDS

Cash and Cash Equivalents/Investments

$

$

$

$

7,403,038

Receivables: Taxes

137,938

Assessments

555

Intergovernmental Assets Held for Resale

2,046,422

95,180

Restricted Assets: Cash and Cash Equivalents/Investments

1,044,233

20,707,079

51,963

50,611,261

Total Assets

$

1,044,233

$

20,707,079

$

51,963

$

60,294,394

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

$

2,557,376

Contracts/Retainage Payable

Liabilities Payable from Restricted Assets: Accounts Payable

5,232,076 3,305,227

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

8,992

326,608

3,000

Total Liabilities

8,992

326,608

3,000

11,094,679

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

922,134 137,938

Accounts, Notes and Mortgages Other Accounts Receivable

555

Prepaid Assessments

28,239

1,088,866

Total Deferred Inflows of Resources

Fund Balances: Restricted:

Stabilization by State Statute

1,124,288 45,366,075

Debt Covenants

1,035,241

20,380,471

48,963

Assets Held for Resale Grantor Requirements:

95,180

Highway Improvements

2,307,072 48,892,615

48,963

Total Restricted Fund Balance

1,035,241

20,380,471

Assigned:

For Capital Projects

4,817,423

Unassigned

(5,599,189)

Total Fund Balances

1,035,241

20,380,471

48,963

48,110,849

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

1,044,233

$

20,707,079

$

51,963

$

60,294,394

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