COG Comprehensive Annual Financial Report

Schedule 10 Page 1 of 5

COMBINING BALANCE SHEET Nonmajor Capital Projects Funds June 30, 2018

GENERAL CAPITAL IMPROVEMENTS II

GENERAL CAPITAL IMPROVEMENTS

STATE HIGHWAY ALLOCATION

STREET AND SIDEWALK

ASSETS

$

23

$

$

623,530

$

2,630,653

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

2,407 10,667

1,375 37,323 294,400

3,524,905

95,180

2,559,595

Total Assets

$

3,633,182

$

2,559,595

$

623,530

$

2,963,751

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

$

$

$

11 104,590

$

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

367,487 294,400

327,540

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

2,613,178

19,782

Total Liabilities

3,275,065

327,540

124,383

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

2,407 10,667 17,282 30,356

Total Deferred Inflows of Resources

Fund Balances: Non-Spendable:

Assets Held for Resale

95,180

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

3,524,905

333,098

2,232,055 2,232,055

Total Restricted Fund Balance

3,524,905

333,098

Assigned: For Capital Projects

623,530

2,506,270

Unassigned

(3,292,324)

Total Fund Balances

327,761

2,232,055

623,530

2,839,368

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

3,633,182

$

2,559,595

$

623,530

$

2,963,751

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