2025 Annual Comprehensive Report

Schedule 9 Page 1 of 4

COMBINING BALANCE SHEET Nonmajor Special Revenue Funds June 30, 2025

STATE

HOTEL/MOTEL OCCUPANCY

SPECIAL

HIGHWAY

TAX

ASSETS

ALLOCATION

CEMETERY

TAX

DISTRICTS

Cash and Cash Equivalents/Investments

$

$

624,117

$

6,945,223

$

1,625,070

Receivables: Taxes

13,921 4,687 101,500

Accounts, Notes and Mortgages

46,847 46,626

57,634 3,624

677,966 538,277

Intergovernmental

Internal Receivables Prepaid Expense - Other Lease Receivable Interest Receivable - Leases

Restricted Assets:

Cash and Cash Equivalents/Investments Receivables: Accounts, Notes and Mortgages

2,634,319

$

1,745,178

$

8,161,466

Total Assets

$

2,727,792

$

685,375

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

6,992

$

110

$

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

785

Total Liabilities

6,992

110

785

Deferred Inflows of Resources: Unavailable Grant Revenue Unavailable Property Taxes

13,921

Unavailable Notes and Mortgages Leases Total Deferred Inflows of Resources

46,700

610,000

46,700

610,000

13,921

Fund Balances: Restricted:

Stabilization by State Statute Grantor Requirements: Highway Improvements Environmental Services

106,390

613,478

241,746

2,727,792

Total Restricted Fund Balance

2,727,792

106,390

613,478

241,746

Committed:

For 911 Program For Public Safety For Cemetery Maintenance For Special Tax Districts

353,774

1,043,326

For Neighborhood Development For Debt Service/Capital Projects

6,937,878 6,937,878

Total Committed Fund Balance

353,774

1,043,326

Assigned: Appropriated for Subsequent Year's Expenditures

171,519

445,400

For Neighborhood Development

Total Assigned Fund Balance

171,519

445,400

Unassigned

Total Fund Balances

2,727,792

631,683

7,551,356

1,730,472

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

2,727,792

$

685,375

$

8,161,466

$

1,745,178

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