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Schedule 4
COMBINING BALANCE SHEET
Nonmajor Governmental Funds
June 30, 2016
PERMANENT
TOTAL
SPECIAL
CAPITAL
FUND
NONMAJOR
REVENUE
PROJECTS
PERPETUAL
GOVERNMENTAL
FUNDS
FUNDS
CARE
FUNDS
Cash and Cash Equivalents/Investments
11,807,245
$
2,677,292
$
$
14,484,537
$
Receivables:
Taxes
81,525
81,525
Accounts, Notes and Mortgages
23,719,770
23,719,770
Assessments
892
20,146
21,038
Rent
1,650
1,650
Intergovernmental
2,422,882
2,034,547
4,457,429
Internal Receivables
1,340,420
11,000
1,351,420
Miscellaneous
1,550
1,550
Assets Held for Resale
95,180
95,180
Restricted Assets:
Cash and Cash Equivalents/Investments
12,722,283
2,386,841
15,109,124
Receivables:
Accounts, Notes and Mortgages
1,693,685
1,693,685
Total Assets
39,374,284
$
19,255,783
$
2,386,841
$
61,016,908
$
Liabilities:
Accounts Payable
145,688
$
$
$
145,688
$
Contracts/Retainage Payable
920,010
450,225
1,370,235
Internal Payables
1,491,330
11,000
1,502,330
Miscellaneous
79,066
79,066
Unearned Grant Revenues
2,792,409
2,792,409
Liabilities Payable from Restricted Assets:
Accounts Payable
1,208,721
1,208,721
Contracts/Retainage Payable
5,527,147
5,527,147
Unearned Grant Revenues
1,244,436
1,244,436
Total Liabilities Payable from
Restricted Assets
7,980,304
7,980,304
Total Liabilities
5,428,503
8,441,529
13,870,032
Deferred Inflows of Resources:
Property Taxes Receivable
81,525
81,525
Other Accounts Receivable
892
20,146
21,038
Prepaid Assessments
13,402
13,402
Total Deferred Inflows of Resources
82,417
33,548
115,965
Fund Balances:
Non-Spendable:
Perpetual Maintenance
2,386,841
2,386,841
Assets Held for Resale
95,180
95,180
Total Non-Spendable Fund Balance
95,180
2,386,841
2,482,021
Restricted:
Stabilization by State Statute
29,322,338
3,836,061
33,158,399
Debt Covenants
2,754,031
2,754,031
Grantor Requirements:
Highway Improvements
4,806,451
4,806,451
Culture and Recreation
890,923
890,923
Total Restricted Fund Balance
30,213,261
11,396,543
41,609,804
Committed:
For 911 Program
11,645
11,645
For Special Tax Districts
865,792
865,792
For Neighborhood Development
1,055,049
1,055,049
For Economic Opportunity
328,533
328,533
For Cemetery Maintenance
171,605
171,605
For Debt Service
3,032,088
3,032,088
Total Committed Fund Balance
5,464,712
5,464,712
Assigned:
Appropriated for Subsequent Year's Expenditures
670,157
670,157
For Capital Projects
4,277,339
4,277,339
Total Assigned Fund Balance
670,157
4,277,339
4,947,496
Unassigned
(2,484,766)
(4,988,356)
(7,473,122)
Total Fund Balances
33,863,364
10,780,706
2,386,841
47,030,911
Total Liabilities, Deferred Inflows of Resources and Fund Balances
39,374,284
$
19,255,783
$
2,386,841
$
61,016,908
$
ASSETS
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
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