COG Comprehensive Annual Financial Report

Schedule 9 Page 1 of 3

COMBINING BALANCE SHEET Nonmajor Special Revenue Funds June 30, 2018

STATE

HOTEL/MOTEL OCCUPANCY

NEIGHBORHOOD DEVELOPMENT

HIGHWAY

ECONOMIC

ASSETS

ALLOCATION

CEMETERY

TAX

DEVELOPMENT

REVOLVING

Cash and Cash Equivalents/Investments

$

63,994

$

230,971

$

6,345,762

$

1,100,972

$

37,989

Receivables: Taxes

22,841 806,646 16,565

Accounts, Notes and Mortgages

32,180

Intergovernmental

19,877

4,336

366,246

Internal Receivables

Total Assets

$

83,871

$

267,487

$

6,712,008

$

1,947,024

$

37,989

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

1,008

$

$

16

$

Contracts/Retainage Payable Intergovernmental Payable Internal Payables Miscellaneous Unearned Grant Revenues

3,450

964

Total Liabilities

1,008

3,450

980

Deferred Inflows of Resources:

Property Taxes Receivable

22,841

Notes and Mortgages Receivable

32,180 32,180

Total Deferred Inflows of Resources

22,841

Fund Balances: Restricted:

Stabilization by State Statute

19,877

10,772

367,396

1,266,231

Grantor Requirements:

Highway Improvements

13,994 33,871

Total Restricted Fund Balance

10,772

367,396

1,266,231

Committed:

For 911 Program For Special Tax Districts For Neighborhood Development For Economic Opportunity For Cemetery Maintenance For Debt Service/Capital Projects

37,989

549,368

200,146

6,341,162 6,341,162

Total Committed Fund Balance

200,146

549,368

37,989

Assigned: Appropriated for Subsequent Year's Expenditures

50,000

23,381

107,604

Unassigned

Total Fund Balances

83,871

234,299

6,708,558

1,923,203

37,989

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

83,871

$

267,487

$

6,712,008

$

1,947,024

$

37,989

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