COG Comprehensive Annual Financial Report

Schedule 10 Page 3 of 5

COMBINING BALANCE SHEET (continued) Nonmajor Capital Projects Funds June 30, 2018

FIRE STATION SERIES 2008

ECONOMIC DEVELOPMENT SERIES 2008

PARKS & RECREATION SERIES 2008

HISTORICAL MUSEUM SERIES 2008

ASSETS

$

$

$

$

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

82,180

1,125,803

4,471,884

3,579,654

570,076

Total Assets

$

82,180

$

1,125,803

$

5,041,960

$

3,579,654

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

$

$

$

Accounts Payable Contracts/Retainage Payable Internal Payable Liabilities Payable from Restricted Assets: Accounts Payable

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

138,467

Total Liabilities

138,467

Deferred Inflows of Resources: Property Taxes Receivable Other Accounts Receivable Prepaid Assessments

Total Deferred Inflows of Resources

Fund Balances: Non-Spendable:

Assets Held for Resale

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

570,076 4,471,884

82,180

1,125,803

3,441,187

Total Restricted Fund Balance

1,125,803

5,041,960

3,441,187

Assigned: For Capital Projects

Unassigned

Total Fund Balances

82,180

1,125,803

5,041,960

3,441,187

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

82,180

$

1,125,803

$

5,041,960

$

3,579,654

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