COG Comprehensive Annual Financial Report

Schedule 10 Page 5 of 5

COMBINING BALANCE SHEET (continued) Nonmajor Capital Projects Funds June 30, 2018

TOTAL NONMAJOR CAPITAL PROJECTS FUNDS

COMMUNITY & ECONOMIC DEVELOPMENT SERIES 2016

PUBLIC TRANSPORTATION SERIES 2016

PARKS & RECREATION SERIES 2016

HOUSING SERIES 2016

ASSETS

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

$

$

$

$

$

3,254,206

2,407 10,667 1,375 3,562,228 294,400 95,180

3,065,577

3,359,015

4,541,421

1,184,815

26,350,816

790,076

Total Assets

$

3,065,577

$

3,359,015

$

4,541,421

$

1,184,815

$

34,361,355

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

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

$

$

$

$

$

11 472,077 294,400

10,604

18,617 341,810

15,872

386,887 90,644

1,034,361 2,115,957 2,613,178 19,782

Contracts/Retainage Payable Unearned Grant Revenues Miscellaneous

Total Liabilities

10,604

360,427

15,872

477,531

6,549,766

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

4,648,079 22,688,461 2,232,055 29,568,595

3,054,973

2,998,588

4,525,549

707,284

Total Restricted Fund Balance

2,998,588

4,525,549

707,284

Assigned: For Capital Projects

3,152,144

Unassigned

(5,034,686)

Total Fund Balances

3,054,973

2,998,588

4,525,549

707,284

27,781,233

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

3,065,577

$

3,359,015

$

4,541,421

$

1,184,815

$

34,361,355

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