COG Comprehensive Annual Financial Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2018

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

ASSETS

FUNDS

FUNDS

CARE

FUNDS

Cash and Cash Equivalents/Investments

$

14,935,476

$

3,254,206

$

$

18,189,682

Receivables: Taxes

78,532

2,407

80,939

Accounts, Notes and Mortgages

25,022,607

25,022,607

Assessments

10,667

10,667

Rent

1,375

1,375

Intergovernmental

1,927,683

3,562,228

5,489,911 1,029,075

Internal Receivables Assets Held for Resale

734,675

294,400 95,180

95,180

Restricted Assets:

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

26,350,816

2,482,011

28,832,827

790,076

790,076

Total Assets

$

42,698,973

$

34,361,355

$

2,482,011

$

79,542,339

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

81,783 349,423

$

11

$

$

81,794 821,500

Contracts/Retainage Payable Intergovernmental Payable

472,077

2,730

2,730

Internal Payables Miscellaneous

734,675 189,705

294,400 19,782

1,029,075

209,487

Unearned Grant Revenues

2,968,228

2,613,178

5,581,406

Liabilities Payable from Restricted Assets: Accounts Payable

1,034,361 2,115,957

1,034,361 2,115,957

Contracts/Retainage Payable

Total Liabilities

4,326,544

6,549,766

10,876,310

Deferred Inflows of Resources: Property Taxes Receivable

78,531 32,180

2,407

80,938 32,180 10,667 17,282

Notes and Mortgages Receivable

Other Accounts Receivable

10,667 17,282

Prepaid Assessments

Total Deferred Inflows of Resources

110,711

30,356

141,067

Fund Balances:

Non-Spendable:

Perpetual Maintenance Assets Held for Resale

2,482,011

2,482,011

95,180 95,180

95,180

Total Non-Spendable Fund Balance

2,482,011

2,577,191

Restricted:

Stabilization by State Statute

28,673,428

4,648,079 22,688,461

33,321,507 22,688,461

Debt Covenants

Grantor Requirements:

Highway Improvements

13,994

2,232,055 29,568,595

2,246,049 58,256,017

Total Restricted Fund Balance

28,687,422

Committed:

For 911 Program

289,259 884,948

289,259 884,948

For Special Tax Districts

For Neighborhood Development For Economic Opportunity For Cemetery Maintenance For Debt Service/Capital Projects

2,001,229

2,001,229

549,368 200,146

549,368 200,146

6,341,162 10,266,112

6,341,162 10,266,112

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

804,695

804,695

For Capital Projects

3,152,144 3,152,144

3,152,144 3,956,839

Total Assigned Fund Balance

804,695

Unassigned

(1,496,511)

(5,034,686)

(6,531,197)

Total Fund Balances

38,261,718

27,781,233

2,482,011

68,524,962

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

42,698,973

$

34,361,355

$

2,482,011

$

79,542,339

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