2023 Annual Comprehensive Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2023

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

FUNDS

FUNDS

CARE

FUNDS

ASSETS

Cash and Cash Equivalents/Investments

$

14,253,149

$

38,389,183

$

52,642,332

$

Receivables: Taxes

62,882

162,258

225,140

Accounts, Notes and Mortgages

31,520,952

31,520,952

Assessments Rent

862

862

1,107,685

13,751,857

Intergovernmental Internal Receivables

12,644,172

142,000

142,000

Interest Receivable - Leases

36

36

Assets Held for Resale

95,179

95,179

Restricted Assets: Cash and Cash Equivalents/Investments

483,327 2,253 28,331

110,077,132

2,682,576

113,243,035

Intergovernmental

2,253 28,331

Lease Receivable

$

59,137,102

$

149,832,299

$

2,682,576

$

211,651,977

Total Assets

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

8,163,101 1,502,432

79,210 689,019

$

8,242,311 2,191,451

$

$

Contracts/Retainage Payable Intergovernmental Payable

4,703 86,174

4,703 86,174

Miscellaneous

Unearned Grant Revenues

3,491,304 440,336

3,491,304 440,336

Unearned Revenues

Liabilities Payable from Restricted Assets: Accounts Payable

70,386

70,386

Contracts/Retainage Payable

2,924,377

2,924,377

Total Liabilities

13,830,050

3,762,992

17,593,042

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

9,753,351

312,539 162,258

10,065,890 225,140 1,085,290

62,882

Accounts, Notes and Mortgages

1,085,290

Leases

27,947

27,947

Other Accounts Receivable Prepaid Assessments

30,838

30,838

Total Deferred Inflows of Resources

10,929,470

505,635

11,435,105

Fund Balances:

Non-Spendable: Leases Perpetual Maintenance

2,682,576 2,682,576

2,682,576 2,682,576

Total Non-Spendable Fund Balance

Restricted: Stabilization by State Statute Assets Held for Resale Grantor Requirements: Highway Improvements Debt Covenants

34,045,981

796,008

34,841,989 102,629,892

102,629,892

95,179

95,179

44,573

4,220,769 107,741,848

4,265,342 141,832,402

Total Restricted Fund Balance

34,090,554

Committed:

For 911 Program

1,879,259 480,931 1,101,933 2,548,713 6,432,198 12,443,034

1,879,259 480,931 1,101,933 2,548,713 6,432,198 12,443,034

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 For Capital Projects

37,892,210

37,892,210

For Neighborhood Development Total Assigned Fund Balance

874,090 874,090

874,090

37,892,210

38,766,300 (13,100,482) 182,623,830 211,651,977

Unassigned

(13,030,096) 34,377,582 59,137,102

(70,386)

Total Fund Balances

145,563,672 149,832,299

2,682,576 2,682,576

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

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