2025 Annual Comprehensive Report

Schedule 10 Page 1 of 4

COMBINING BALANCE SHEET Nonmajor Capital Projects Funds June 30, 2025

STATE

GENERAL CAPITAL

GENERAL CAPITAL

STREET

HIGHWAY

ASSETS

AND SIDEWALK

ALLOCATION

IMPROVEMENTS

IMPROVEMENTS II

Cash and Cash Equivalents/Investments

$

5,693,850

$

$

240,793

$

25,604,862

Receivables: Taxes

295,051

Rent Intergovernmental

2,035,367

77,404

Assets Held for Resale

95,179

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

4,199,530

15,089

160

87,987

Total Assets

$

8,134,536

$

4,199,530

$

240,953

$

25,770,253

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

$

Contracts/Retainage Payable

3,760,182

527,723

Prepaid Assessments

43,861

Liabilities Payable from Restricted Assets: Contracts/Retainage Payable

1,486,012

Total Liabilities

3,804,043

1,486,012

527,723

Deferred Inflows of Resources: Unavailable Grant Revenue Unavailable Property Taxes

1,376,732 295,051 1,671,783

Total Deferred Inflows of Resources

Fund Balances: Restricted:

Stabilization by State Statute

768,903

160

2,849,446

Debt Covenants Grantor Requirements:

Highway Improvements

2,713,518 2,713,518

Total Restricted Fund Balance

768,903

160

2,849,446

Assigned:

For Capital Projects

1,889,807

240,793

22,393,084

Unassigned

Total Fund Balances

2,658,710

2,713,518

240,953

25,242,530

$

240,953

$

25,770,253

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

8,134,536

$

4,199,530

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