2022 Annual Comprehensive Financial Report

-7 Exhibit A-3

BALANCE SHEET Governmental Funds June 30, 2022

TOTAL

OTHER

DEBT

GOVERNMENTAL

GOVERNMENTAL

GENERAL

SERVICE

FUNDS

FUNDS

ASSETS

Cash and Cash Equivalents/Investments

$

73,581,619

$

1,223,807

$

18,766,972

$

93,572,398

Receivables: Taxes

3,147,725 3,828,270

186,574

3,334,299 36,103,979

Accounts, Notes and Mortgages

32,275,709

Assessments

555

555

Intergovernmental Real Estate Foreclosed

31,484,837

283,118

15,254,163

47,022,118

999,353 54,500 950,909

999,353 54,500 950,909

Internal Receivables

Due from Component Unit

Inventories Miscellaneous

1,417,067 151,370

1,417,067 151,370

Assets Held for Resale

95,180 31,869

95,180

Lease Receivable Restricted Assets:

6,255,739

6,287,608

Cash and Cash Equivalents/Investments

1,796,593 123,667,982

109,455,339 176,066,361

111,251,932 301,241,268

Total Assets

$

$

1,506,925

$

$

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

4,177,376 616,804 2,440,123 1,251,772

$

$

6,029,447 3,618,925

$

10,206,823 4,235,729 2,442,191 1,251,772

Contracts/Retainage Payable Intergovernmental Payable Customer Deposits Payable

2,068

Miscellaneous

97,324

97,324 17,126

Prepaid Privilege License Fees/Permits

17,126

Unearned Grant Revenues

59,651,240

59,651,240

Unearned Revenues

130,492

130,492 334,488

Unearned Contributions/Donations Liabilities Payable From Restricted Assets: Accounts Payable

334,488

5,232,076 3,305,227

5,232,076 3,305,227 1,796,593 88,701,081 7,247,442 3,334,299 1,354,800 6,163,462 958,259

Contracts/Retainage Payable

Miscellaneous

1,796,593 10,634,282

Total Liabilities

78,066,799

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

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

3,147,725

Notes and Mortgages Receivable

Leases

6,131,789 957,704

31,673

Other Accounts Receivable

555

Prepaid Taxes

56,540

56,540 28,239

Prepaid Assessments

28,239

Total Deferred Inflows of Resources

10,293,758

8,849,283

19,143,041

Fund Balances:

Non-Spendable: Inventories

1,417,067 116,640 123,950

1,417,067 116,640 124,146 2,652,090 4,309,943

Miscellaneous Prepaid Expenditures

Leases

196

Perpetual Maintenance

2,652,090 2,652,286

Total Non-Spendable Fund Balance

1,657,657

Restricted:

Stabilization by State Statute

43,457,687

346,468

39,386,367 45,366,075 3,508,918 88,356,540 1,326,237 403,203 967,621 1,295,071 95,180

83,190,522 45,366,075

Debt Covenants

Assets Held for Resale

95,180

Grantor Requirements - Highway Improvements

3,508,918 132,160,695

Total Restricted Fund Balance

43,457,687

346,468

Committed:

For 911 Program

1,326,237 403,203 967,621 1,295,071 4,428,362 8,488,147 5,528,743 1,160,457 23,572,092 31,135,382 17,302,979 193,397,146 301,241,268 67,653 874,090

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

67,653

4,428,362 8,488,147

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

5,398,343

130,400

For Debt Service For Capital Projects

1,160,457

18,754,669

4,817,423 874,090 5,821,913

For Neighborhood Development

Total Assigned Fund Balance

24,153,012 33,471,586 102,739,942 123,667,982

1,160,457

Unassigned

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

Total Fund Balances

1,506,925 1,506,925

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

The notes to the financial statements are an integral part of this statement.