CAFR 2016

Schedule 4

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2016

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

FUNDS

FUNDS

CARE

FUNDS

ASSETS

Cash and Cash Equivalents/Investments

$

11,807,245

$

2,677,292

$

$

14,484,537

Receivables: Taxes

81,525

81,525

Accounts, Notes and Mortgages

23,719,770

23,719,770

Assessments

892

20,146 1,650

21,038 1,650

Rent

Intergovernmental

2,422,882 1,340,420

2,034,547

4,457,429 1,351,420

Internal Receivables

11,000

Miscellaneous

1,550

1,550 95,180

Assets Held for Resale

95,180

Restricted Assets: Cash and Cash Equivalents/Investments

12,722,283

2,386,841

15,109,124

Receivables: Accounts, Notes and Mortgages

1,693,685

1,693,685

Total Assets

$

39,374,284

$

19,255,783

$

2,386,841

$

61,016,908

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

145,688 920,010

$

$

$

145,688 1,370,235 1,502,330

Contracts/Retainage Payable

450,225 11,000

Internal Payables Miscellaneous

1,491,330

79,066

79,066

Unearned Grant Revenues

2,792,409

2,792,409

Liabilities Payable from Restricted Assets: Accounts Payable

1,208,721 5,527,147 1,244,436

1,208,721 5,527,147 1,244,436

Contracts/Retainage Payable Unearned Grant Revenues Total Liabilities Payable from Restricted Assets

7,980,304

7,980,304

Total Liabilities

5,428,503

8,441,529

13,870,032

Deferred Inflows of Resources: Property Taxes Receivable Other Accounts Receivable

81,525

81,525 21,038 13,402

892

20,146 13,402

Prepaid Assessments

Total Deferred Inflows of Resources

82,417

33,548

115,965

Fund Balances:

Non-Spendable: Perpetual Maintenance Assets Held for Resale

2,386,841

2,386,841

95,180 95,180

95,180

Total Non-Spendable Fund Balance

2,386,841

2,482,021

Restricted: Stabilization by State Statute Grantor Requirements: Highway Improvements Culture and Recreation Debt Covenants

29,322,338

3,836,061 2,754,031

33,158,399 2,754,031 4,806,451 890,923 41,609,804

4,806,451

890,923

Total Restricted Fund Balance

30,213,261

11,396,543

Committed:

For 911 Program

11,645 865,792

11,645 865,792

For Special Tax Districts

For Neighborhood Development For Economic Opportunity For Cemetery Maintenance

1,055,049 328,533 171,605 3,032,088 5,464,712

1,055,049 328,533 171,605 3,032,088 5,464,712 670,157 4,277,339 4,947,496 (7,473,122)

For Debt Service

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

670,157

For Capital Projects

4,277,339 4,277,339 (4,988,356) 10,780,706 19,255,783

Total Assigned Fund Balance

670,157

Unassigned

(2,484,766) 33,863,364 39,374,284

Total Fund Balances

2,386,841 2,386,841

47,030,911 61,016,908

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

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