COG Comprehensive Annual Financial Report
Schedule 10 Page 1 of 5
COMBINING BALANCE SHEET Nonmajor Capital Projects Funds June 30, 2018
GENERAL CAPITAL IMPROVEMENTS II
GENERAL CAPITAL IMPROVEMENTS
STATE HIGHWAY ALLOCATION
STREET AND SIDEWALK
ASSETS
$
23
$
$
623,530
$
2,630,653
Cash and Cash Equivalents/Investments Receivables: Taxes Assessments Rent Intergovernmental Internal Receivables Assets Held for Resale Restricted Assets: Cash and Cash Equivalents/Investments Receivables: Accounts, Notes and Mortgages
2,407 10,667
1,375 37,323 294,400
3,524,905
95,180
2,559,595
Total Assets
$
3,633,182
$
2,559,595
$
623,530
$
2,963,751
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities:
$
$
$
11 104,590
$
Accounts Payable Contracts/Retainage Payable Internal Payable Liabilities Payable from Restricted Assets: Accounts Payable
367,487 294,400
327,540
Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous
2,613,178
19,782
Total Liabilities
3,275,065
327,540
124,383
Deferred Inflows of Resources: Property Taxes Receivable Other Accounts Receivable Prepaid Assessments
2,407 10,667 17,282 30,356
Total Deferred Inflows of Resources
Fund Balances: Non-Spendable:
Assets Held for Resale
95,180
Restricted: Stabilization by State Statute Debt Covenants Grantor Requirements: Highway Improvements
3,524,905
333,098
2,232,055 2,232,055
Total Restricted Fund Balance
3,524,905
333,098
Assigned: For Capital Projects
623,530
2,506,270
Unassigned
(3,292,324)
Total Fund Balances
327,761
2,232,055
623,530
2,839,368
Total Liabilities, Deferred Inflows of Resources and Fund Balances
$
3,633,182
$
2,559,595
$
623,530
$
2,963,751
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