2025 Annual Comprehensive Report

Schedule 9 Page 3 of 4

COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2025

STATE

STATE

EMERGENCY RENTAL

AND FEDERAL

AND FEDERAL GRANTS (ARRA)

ASSISTANCE

ASSETS

GRANTS

GUILFORD COUNTY

Cash and Cash Equivalents/Investments

$

$

59,130

$

15,251

Receivables: Taxes

Accounts, Notes and Mortgages

69,500

Intergovernmental

5,975,674

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

Restricted Assets:

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

11,000,000

Total Assets

$

17,045,174

$

59,130

$

15,251

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

732,145 528,911

$

77

$

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

7

3,461,479

80,949

Total Liabilities

4,722,535

81,033

Deferred Inflows of Resources: Unavailable Grant Revenue

5,220,393

103,861

Unavailable Property Taxes Unavailable Notes and Mortgages Leases Total Deferred Inflows of Resources

5,220,393

103,861

Fund Balances: Restricted:

Stabilization by State Statute Grantor Requirements: Highway Improvements Environmental Services

11,000,000 11,000,000

Total Restricted Fund Balance

Committed:

For 911 Program For Public Safety

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

15,251

Total Committed Fund Balance

15,251

Assigned: Appropriated for Subsequent Year's Expenditures For Neighborhood Development Total Assigned Fund Balance

Unassigned

(3,897,754)

(125,764)

Total Fund Balances

7,102,246

(125,764)

15,251

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

17,045,174

$

59,130

$

15,251

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