2024 Annual Comprehensive Report

Schedule 8

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2024

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

FUNDS

FUNDS

CARE

FUNDS

ASSETS

Cash and Cash Equivalents/Investments

$

21,170,133

$

35,509,341

$

$

56,679,474

Receivables: Taxes

78,062

233,791

311,853

Accounts, Notes and Mortgages

26,742,784

26,742,784

Assessments Rent

186,445 4,494,976

186,445

Intergovernmental

10,684,501 1,050,000

15,179,477 1,050,000

Prepaid Expense - Other

Interest Receivable - Leases

696

696

Assets Held for Resale Restricted Assets:

95,179

95,179

Cash and Cash Equivalents/Investments

1,797,533

84,350,511

2,707,405

88,855,449

Receivables:

Accounts, Notes and Mortgages

8,510,988

8,510,988

Lease Receivable

55,264

55,264

Total Assets

$

61,578,973

$

133,381,231

$

2,707,405

$

197,667,609

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

10,105,364 3,205,431

Accounts Payable

$

5,989,364 742,033

$

4,116,000 2,463,398

$

Contracts/Retainage Payable Prepaid Assessments Intergovernmental Payable

41,534

41,534 5,468 87,301

5,468 87,301

Miscellaneous

5,067,067 1,372,696

Unearned Grant Revenues

5,067,067 1,372,696

Unearned Revenues

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

1,742,805

1,742,805

Notes & Mortgages Total Liabilities

21,627,666

13,263,929

8,363,737

Deferred Inflows of Resources: Unavailable Grant Revenue Unavailable Property Taxes

9,411,319

3,224,901 233,791

12,636,220

78,062 872,820 60,164

311,853 8 72,820 60,164

Unavailable Notes and Mortgages

Leases

Total Deferred Inflows of Resources

10,422,365

3,458,692

13,881,057

Fund Balances:

Non-Spendable:

Perpetual Maintenance

2,707,405 2,707,405

2,707,405 2,707,405

Total Non-Spendable Fund Balance

Restricted:

Stabilization by State Statute

35,537,703

9,967,508 76,904,115 5,703,591 92,575,214

45,505,211 76,904,115 6,112,813 128,522,139

Debt Covenants

Highway Improvements

409,222

Total Restricted Fund Balance

35,946,925

Committed:

For 911 Program For Public Safety

1,384,064 15,615 489,424 1,187,480 1,886,594 4,890,489 9,853,666

1,384,064 15,615 489,424 1,187,480 1,886,594 4,890,489 9,853,666

For Cemetery Maintenance For Special Tax Districts For Neighborhood Development For Debt Service/Capital Projects

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

1,139,273

1,139,273 33,004,409

33,004,409

For Capital Projects

For Neighborhood Development

874,090 2,013,363 (9,921,275) 37,892,679 61,578,973

874,090

Total Assigned Fund Balance

33,004,409 (4,020,821) 121,558,802 133,381,231

35,017,772 (13,942,096) 162,158,886 197,667,609

Unassigned

Total Fund Balances

2,707,405 2,707,405

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

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