CAFR 2017

-7- Exhibit A-3

BALANCE SHEET Governmental Funds June 30, 2017

TOTAL

OTHER

(1)

DEBT

GOVERNMENTAL

GOVERNMENTAL

ASSETS

GENERAL

SERVICE

FUNDS

FUNDS

Cash and Cash Equivalents/Investments

$

51,313,771

$

16,362,145

$

16,197,597

$

83,873,513

Receivables: Taxes

4,524,986 2,426,288

82,783

4,607,769 27,976,197

Accounts, Notes and Mortgages

25,549,909

Assessments

16,313 1,400

16,313 1,400

Rent

Intergovernmental Real Estate Foreclosed

20,873,560

146,155

4,824,950

25,844,665

736,841 24,100 827,107 975,385 271,191

736,841 709,075 827,107 975,385 271,191 95,180

Internal Receivables

684,975

Due from Component Unit

Inventories

Miscellaneous

Assets Held for Resale

95,180

Restricted Assets: Cash and Cash Equivalents/Investments

1,848,417

24,557,247

26,405,664

Receivables: Accounts, Notes and Mortgages

1,078,540 73,088,894

1,078,540 173,418,840

Total Assets

$

83,821,646

$

16,508,300

$

$

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:

Accounts Payable

$

2,230,387 433,550 3,652,724 625,351

$

20,625

$

247,158 1,922,850

$

2,498,170 2,356,400 3,652,724 625,351 709,075 111,998

Contracts/Retainage Payable Intergovernmental Payable Customer Deposits Payable

Internal Payables Miscellaneous

709,075 111,998

Prepaid Privilege License Fees Prepaid Business Permit Fees Unearned Grant Revenues Unearned Contributions/Donations

17,325 1,600

17,325 1,600

5,043,241

5,043,241 324,719

324,719

Liabilities Payable From Restricted Assets: Accounts Payable

1,037,771 5,722,555

1,037,771 5,722,555 1,572,710 23,673,639

Contracts/Retainage Payable

Miscellaneous

1,572,710 8,858,366

Total Liabilities

20,625

14,794,648

Deferred Inflows of Resources: Property Taxes Receivable

4,524,986

82,783 32,300 16,313 17,282 148,678

4,607,769

Notes and Mortgages Receivable Other Accounts Receivable

32,300 840,022 16,692 17,282

823,709 16,692

Prepaid Taxes

Prepaid Assessments

Total Deferred Inflows of Resources

5,365,387

5,514,065

Fund Balances:

Non-Spendable: Inventories

975,385 271,191

975,385 271,191

Miscellaneous Prepaid Expenditures

Perpetual Maintenance Assets Held for Resale

2,427,876

2,427,876

95,180

95,180

Total Non-Spendable Fund Balance

1,246,576

2,523,056

3,769,632

Restricted: Stabilization by State Statute

28,346,163

150,905

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

61,577,368 16,930,920 3,163,184 81,671,472

Debt Covenants

Grantor Requirements - Highway Improvements

Total Restricted Fund Balance

28,346,163

150,905

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

For Debt Service

Total Committed Fund Balance

Assigned: Appropriated for Subsequent Year's Expenditures

6,602,801

957,885

7,560,686 16,336,770 11,818,976 35,716,432 14,681,734 144,231,136 173,418,840

For Debt Service For Capital Projects

16,336,770

7,644,005 14,246,806 25,758,348 69,597,893 83,821,646

4,174,971 5,132,856

Total Assigned Fund Balance

16,336,770

Unassigned

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

Total Fund Balances

16,487,675 16,508,300

Total Liabilities, Deferred Inflows of Resources and Fund Balances (1) After internal receivables and payables have been eliminated.

$

$

$

$

The notes to the financial statements are an integral part of this statement.