CAFR 2017

Schedule 10 Page 3 of 3

COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2017

TOTAL

STATE

STATE

EMERGENCY TELEPHONE

NONMAJOR

AND FEDERAL

AND FEDERAL GRANTS (ARRA)

SPECIAL REVENUE

GRANTS

SYSTEM

FUNDS

ASSETS

Cash and Cash Equivalents/Investments

$

694,901

$

205,224

$

443,930

$

11,657,498

Receivables: Taxes

81,272

Accounts, Notes and Mortgages

351,349 1,139,160

25,549,909 2,602,088

Intergovernmental

311,584

Internal Receivables

684,975

Total Assets

$

2,185,410

$

205,224

$

755,514

$

40,575,742

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

9,207

$

$

$

247,128 852,601 709,075 92,216

Contracts/Retainage Payable

436,486

Internal Payables Miscellaneous

Unearned Grant Revenues

2,956,065

184,811

3,199,175

Total Liabilities

3,401,758

184,811

5,100,195

Deferred Inflows of Resources: Property Taxes Receivable

81,272 32,300 113,572

Notes and Mortgages Receivable

Total Deferred Inflows of Resources

Fund Balances: Restricted:

Stabilization by State Statute Grantor Requirements: Highway Improvements

1,490,509

335,217

29,777,498

34,243

Total Restricted Fund Balance

1,490,509

335,217

29,811,741

Committed:

For 911 Program

420,297

420,297 479,950

For Special Tax Districts

For Neighborhood Development For Economic Opportunity For Cemetery Maintenance

20,413

2,308,715 399,601 118,438 4,664,865 8,391,866

For Debt Service

Total Committed Fund Balance

20,413

420,297

Assigned: Appropriated for Subsequent Year's Expenditures

957,885

Unassigned

(2,706,857)

(3,799,517)

Total Fund Balances

(1,216,348)

20,413

755,514

35,361,975

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

2,185,410

$

205,224

$

755,514

$

40,575,742

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