CAFR 2017

Schedule 9

COMBINING BALANCE SHEET Nonmajor Governmental Funds June 30, 2017

PERMANENT

TOTAL

SPECIAL REVENUE

CAPITAL PROJECTS

FUND

NONMAJOR

PERPETUAL

GOVERNMENTAL

ASSETS

FUNDS

FUNDS

CARE

FUNDS

Cash and Cash Equivalents/Investments

$

11,657,498

$

4,540,099

$

$

16,197,597

Receivables: Taxes

81,272

1,511

82,783

Accounts, Notes and Mortgages

25,549,909

25,549,909

Assessments

16,313 1,400

16,313 1,400

Rent

Intergovernmental Internal Receivables Assets Held for Resale

2,602,088 684,975

2,222,862

4,824,950 684,975

95,180

95,180

Restricted Assets: Cash and Cash Equivalents/Investments

22,129,371

2,427,876

24,557,247

Receivables: Accounts, Notes and Mortgages

1,078,540

1,078,540

Total Assets

$

40,575,742

$

30,085,276

$

2,427,876

$

73,088,894

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

247,128 852,601 709,075 92,216

$

30

$

$

247,158 1,922,850 709,075 111,998 5,043,241 1,037,771 5,722,555

Contracts/Retainage Payable

1,070,249

Internal Payables Miscellaneous

19,782

Unearned Grant Revenues

3,199,175

1,844,066

Liabilities Payable from Restricted Assets: Accounts Payable

1,037,771 5,722,555

Contracts/Retainage Payable

Total Liabilities

5,100,195

9,694,453

14,794,648

Deferred Inflows of Resources: Property Taxes Receivable

81,272 32,300

1,511

82,783 32,300 16,313 17,282

Notes and Mortgages Receivable Other Accounts Receivable

16,313 17,282

Prepaid Assessments

148,678

Total Deferred Inflows of Resources

113,572

35,106

Fund Balances:

Non-Spendable: Perpetual Maintenance Assets Held for Resale

2,427,876

2,427,876

95,180 95,180

95,180

Total Non-Spendable Fund Balance

2,427,876

2,523,056

Restricted: Stabilization by State Statute

29,777,498

3,302,802 16,930,920 3,128,941 23,362,663

33,080,300 16,930,920 3,163,184 53,174,404

Debt Covenants

Grantor Requirements: Highway Improvements

34,243

Total Restricted Fund Balance

29,811,741

Committed:

For 911 Program

420,297 479,950

420,297 479,950

For Special Tax Districts

For Neighborhood Development For Economic Opportunity For Cemetery Maintenance

2,308,715 399,601 118,438 4,664,865 8,391,866

2,308,715 399,601 118,438 4,664,865 8,391,866 957,885 4,174,971 5,132,856

For Debt Service

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

957,885

For Capital Projects

4,174,971 4,174,971 (7,277,097) 20,355,717 30,085,276

Total Assigned Fund Balance

957,885

Unassigned

(3,799,517) 35,361,975 40,575,742

(11,076,614) 58,145,568 73,088,894

Total Fund Balances

2,427,876 2,427,876

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

$

$

$

-47-