2025 Annual Comprehensive Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2025

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

FUNDS

FUNDS

CARE

FUNDS

ASSETS

Cash and Cash Equivalents/Investments

$

22,107,884

$

31,539,505

$

$

53,647,389

Receivables: Taxes

65,303

295,051

360,354

Accounts, Notes and Mortgages

30,043,735

30,043,735

Rent

4,871

4,871

Intergovernmental Internal Receivables

9,882,177

2,112,962

11,995,139

20,000

20,000

Prepaid Expense - Other Interest Receivable - Leases Assets Held for Resale

804 404

804 404

95,179

95,179

Restricted Assets:

Cash and Cash Equivalents/Investments

15,650,241

164,284,398

2,740,517

182,675,156

Receivables:

Accounts, Notes and Mortgages

4,479,369

8,948,678

13,428,047

Lease Receivable

36,999

36,999

Total Assets

$

82,286,916

$

207,280,644

$

2,740,517

$

292,308,077

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

2,000,612 1,648,562

$

49,509

$

$

2,050,121 6,011,163

Contracts/Retainage Payable Prepaid Assessments Intergovernmental Payable

4,362,601

43,861

43,861 3,395 20,000

3,395 20,000

Internal Payables Interest Payable Miscellaneous

15

15

81,406

81,406

Unearned Grant Revenues

3,542,428

3,542,428

Liabilities Payable from Restricted Assets: Contracts/Retainage Payable

7,350,700

7,350,700

Total Liabilities

7,296,418

11,806,671

19,103,089

Deferred Inflows of Resources: Unavailable Grant Revenue Unavailable Property Taxes

10,566,391

1,376,732 295,051

11,943,123

65,303 656,700 41,286

360,354 656,700 41,286

Unavailable Notes and Mortgages

Leases

Total Deferred Inflows of Resources

11,329,680

1,671,783

13,001,463

Fund Balances:

Non-Spendable:

Perpetual Maintenance

2,740,517 2,740,517

2,740,517 2,740,517

Total Non-Spendable Fund Balance

Restricted:

Stabilization by State Statute

34,957,285

3,618,509 162,946,479 2,713,518

38,575,794 162,946,479 5,441,310 11,000,000 217,963,583 1,009,439 2,015,921 353,774 1,043,326 5,153,712 6,937,878 16,514,050

Debt Covenants

Highway Improvements Environmental Services

2,727,792 11,000,000 48,685,077 1,009,439 2,015,921 353,774 1,043,326 5,153,712 6,937,878 16,514,050

Total Restricted Fund Balance

169,278,506

Committed:

For 911 Program For Public Safety

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

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

3,272,351

3,272,351 24,523,684

For Capital Projects

24,523,684

For Neighborhood Development

874,090 4,146,441 (5,684,750) 63,660,818 82,286,916

874,090

Total Assigned Fund Balance

24,523,684

28,670,125 (5,684,750) 260,203,525 292,308,077

Unassigned

Total Fund Balances

193,802,190 207,280,644

2,740,517 2,740,517

$

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

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