2023 Annual Comprehensive Report

Schedule 9 Page 1 of 4

COMBINING BALANCE SHEET Nonmajor Special Revenue Funds June 30, 2023

STATE

HOTEL/MOTEL OCCUPANCY

SPECIAL

HIGHWAY

TAX

ALLOCATION

CEMETERY

TAX

DISTRICTS

ASSETS

$

$

$

Cash and Cash Equivalents/Investments

497,415

6,438,472

$

1,254,726

Receivables: Taxes

20,494

Accounts, Notes and Mortgages

45,290 3,743

1,145,000 511,475

Intergovernmental

98,380

Internal Receivables Lease Receivable Interest Receivable - Leases

Restricted Assets: Cash and Cash Equivalents/Investments

44,573

Receivables: Intergovernmental

2,253

46,826

546,448

8,094,947

$

1,373,600

Total Assets

$

$

$

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

7,124

78

34,881

$

$

$

$

Contracts/Retainage Payable Intergovernmental Internal Payables Miscellaneous Unearned Grant Revenues Unearned Revenues

1,937

Total Liabilities

7,124

78

36,818

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

20,494

Notes and Mortgages Receivable

45,290

1,040,000

Leases

Total Deferred Inflows of Resources

45,290

1,040,000

20,494

Fund Balances:

Non-Spendable: Leases Restricted: Stabilization by State Statute Grantor Requirements: Highway Improvements

2,253

13,103

622,671

214,355

44,573 46,826

Total Restricted Fund Balance

13,103

622,671

214,355

Committed:

For 911 Program For Cemetery Maintenance For Special Tax Districts

480,931

1,101,933

For Neighborhood Development For Debt Service/Capital Projects Total Committed Fund Balance Assigned: For Neighborhood Development Total Assigned Fund Balance

6,432,198 6,432,198

480,931

1,101,933

Unassigned

Total Fund Balances

46,826

494,034

7,054,869

1,316,288

$

46,826

$

546,448

$

8,094,947

$

1,373,600

Total Liabilities, Deferred Inflows of Resources and Fund Balance

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