COG Comprehensive Annual Financial Report

Schedule 9 Page 3 of 3

COMBINING BALANCE SHEET (continued) Nonmajor Special Revenue Funds June 30, 2018

TOTAL

STATE

STATE

EMERGENCY TELEPHONE

NONMAJOR

AND FEDERAL

AND FEDERAL GRANTS (ARRA)

SPECIAL REVENUE

ASSETS

GRANTS

SYSTEM

FUNDS

Cash and Cash Equivalents/Investments

$

2,421,777

$

238,484

$

708,688

$

14,935,476

Receivables: Taxes

78,532

Accounts, Notes and Mortgages

143,000 655,673

25,022,607 1,927,683

Intergovernmental

255,108

Internal Receivables

734,675

Total Assets

$

3,220,450

$

238,484

$

963,796

$

42,698,973

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

$

$

1,072

$

81,783 349,423

Contracts/Retainage Payable Intergovernmental Payables

75,839

2,730

Internal Payables Miscellaneous

734,675 189,705

Unearned Grant Revenues

2,725,072

184,811

2,968,228

Total Liabilities

2,800,911

184,811

1,072

4,326,544

Deferred Inflows of Resources: Property Taxes Receivable

78,531 32,180 110,711

Notes and Mortgages Receivable

Total Deferred Inflows of Resources

Fund Balances: Restricted:

Stabilization by State Statute

798,673

261,869

28,673,428

Grantor Requirements:

Highway Improvements

13,994

Total Restricted Fund Balance

798,673

261,869

28,687,422

Committed:

For 911 Program

289,259

289,259 884,948

For Special Tax Districts

For Neighborhood Development For Economic Opportunity For Cemetery Maintenance For Debt Service/Capital Projects

53,673

2,001,229

549,368 200,146

6,341,162 10,266,112

Total Committed Fund Balance

53,673

289,259

Assigned: Appropriated for Subsequent Year's Expenditures

411,596

804,695

Unassigned

(379,134)

(1,496,511)

Total Fund Balances

419,539

53,673

962,724

38,261,718

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

3,220,450

$

238,484

$

963,796

$

42,698,973

-49-