COG Comprehensive Annual Financial Report
Schedule 9 Page 3 of 3
COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2018
TOTAL
STATE
STATE
EMERGENCY TELEPHONE
NONMAJOR
AND FEDERAL
AND FEDERAL GRANTS (ARRA)
SPECIAL REVENUE
ASSETS
GRANTS
SYSTEM
FUNDS
Cash and Cash Equivalents/Investments
$
2,421,777
$
238,484
$
708,688
$
14,935,476
Receivables: Taxes
78,532
Accounts, Notes and Mortgages
143,000 655,673
25,022,607 1,927,683
Intergovernmental
255,108
Internal Receivables
734,675
Total Assets
$
3,220,450
$
238,484
$
963,796
$
42,698,973
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities:
Accounts Payable
$
$
$
1,072
$
81,783 349,423
Contracts/Retainage Payable Intergovernmental Payables
75,839
2,730
Internal Payables Miscellaneous
734,675 189,705
Unearned Grant Revenues
2,725,072
184,811
2,968,228
Total Liabilities
2,800,911
184,811
1,072
4,326,544
Deferred Inflows of Resources: Property Taxes Receivable
78,531 32,180 110,711
Notes and Mortgages Receivable
Total Deferred Inflows of Resources
Fund Balances: Restricted:
Stabilization by State Statute
798,673
261,869
28,673,428
Grantor Requirements:
Highway Improvements
13,994
Total Restricted Fund Balance
798,673
261,869
28,687,422
Committed:
For 911 Program
289,259
289,259 884,948
For Special Tax Districts
For Neighborhood Development For Economic Opportunity For Cemetery Maintenance For Debt Service/Capital Projects
53,673
2,001,229
549,368 200,146
6,341,162 10,266,112
Total Committed Fund Balance
53,673
289,259
Assigned: Appropriated for Subsequent Year's Expenditures
411,596
804,695
Unassigned
(379,134)
(1,496,511)
Total Fund Balances
419,539
53,673
962,724
38,261,718
Total Liabilities, Deferred Inflows of Resources and Fund Balances
$
3,220,450
$
238,484
$
963,796
$
42,698,973
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