59 / 104
57
SCHEDULEC
TOWN OF BUXTON, MAINE
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES – NONMAJOR GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2015
See accompanying independent auditors’ report and notes to financial statements.
Special
Total Nonmajor
Revenue
Permanent
Governmental
Funds
Funds
Funds
REVENUES
Intergovernmental
6,193
$
-
$
6,193
$
Interest income
587
1,510
2,097
Charges for services
-
-
-
Other income
181,458
-
181,458
TOTAL REVENUES
188,238
1,510
189,748
EXPENDITURES
Capital outlay
-
-
-
Other
175,713
1,600
177,313
TOTAL EXPENDITURES
175,713
1,600
177,313
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
12,525
(90)
12,435
OTHER FINANCING SOURCES (USES)
Transfers in
65,957
-
65,957
Transfers (out)
(19,000)
-
(19,000)
TOTAL OTHER FINANCING
SOURCES (USES)
46,957
-
46,957
NET CHANGE IN FUND BALANCES
59,482
(90)
59,392
FUND BALANCES - JULY 1
404,424
166,921
571,345
FUND BALANCES - JUNE 30
463,906
$
166,831
$
630,737
$
SCHEDULE B
TOWN OF BUXTON, MAINE
COMBINING BALANCE SHEET – NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2015
See accompanying independent auditors’ report and notes to financial statements.
Special
Total Nonmajor
Revenue
Permanent
Governmental
Funds
Funds
Funds
ASSETS
Cash and cash equivalents
208,569
$
4,284
$
212,853
$
Investments
-
162,430
162,430
Accounts receivable (net of allowance
for uncollectibles)
5,814
-
5,814
Due from other funds
563,642
717
564,359
TOTAL ASSETS
778,025
$
167,431
$
945,456
$
LIABILITIES
Accounts payable
-
$
-
$
-
$
Due to other funds
314,119
600
314,719
T TAL LIABILITIES
314,119
600
314,719
FUND BALANCES
Nonspendable - Principal
-
55,100
55,100
Restricted
27,420
111,731
139,1 1
Committed
185,737
-
185,737
Assigned
250,749
-
250,749
Una signed
-
-
-
TOTAL FUND BALANCES
463, 6
166,831
630,737
T TAL LIABILITIES AND FUND
BALANCES
778,025
$
167,431
$
945,456
$