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GOVERNMENTALFUNDS <br />BALANCESHEET <br />DECEMBER <br />The notes to the financial statements are an integral part of this statement, <br />23 <br />Other <br />Total <br />General <br />Improvement <br />Governmental <br />Governmental <br />Fund <br />Projects <br />Funds <br />Funds <br />ASSETS <br />Cash and investments <br />$ <br />6,523,856 <br />$ 4,417,686 <br />$ <br />23,394,694 <br />$ <br />34,336,236 <br />Receivables: <br />Interest <br />44,194 <br />25,258 <br />123,725 <br />193,177 <br />Taxes <br />495,341 <br />3,499 <br />99,609 <br />598,449 <br />Accounts <br />17,347 <br />- <br />461,395 <br />478,742 <br />Special assessments <br />- <br />1,308,631 <br />2,057,218 <br />3,365,849 <br />Notes <br />- <br />- <br />731,615 <br />731,615 <br />Due from other governments <br />35,704 <br />1,202 <br />115,742 <br />152,648 <br />Due from other funds <br />82,904 <br />- <br />877,298 <br />960,202 <br />Due from component unit <br />9,730 <br />- <br />9,730 <br />Prepaid items <br />- <br />57,870 <br />57,870 <br />Total assets <br />$ <br />7,209,076 <br />$ 5,756,276 <br />$ <br />27,919,166 <br />$ <br />40,884,518 <br />LIABILITIES AND FUND BALANCES <br />Liabilities: <br />Accounts payable <br />$ <br />306,437 <br />$ 851 <br />$ <br />656,671 <br />$ <br />963,959 <br />Salaries payable <br />249,473 <br />265 <br />16,646 <br />266,384 <br />Due to other funds <br />3,075 <br />28,255 <br />1,103,318 <br />1,134,648 <br />Due to component unit <br />- <br />- <br />291,505 <br />291,505 <br />Deferred revenue <br />352,479 <br />1,299,516 <br />2,888,384 <br />4,540,379 <br />Total liabilities <br />911,464 <br />1,328,887 <br />4,956,524 <br />7,196,875 <br />Fund balances: <br />Nonspendable <br />- <br />- <br />57,870 <br />57,870 <br />Restricted <br />20,390 <br />- <br />5,942,368 <br />5,962,758 <br />Committed <br />156,323 <br />- <br />2,712,645 <br />2,868,968 <br />Assigned <br />859,508 <br />4,427,389 <br />15,309,406 <br />20,596,303 <br />Unassigned <br />5,261,391 <br />- <br />(1,059,647) <br />4,201,744 <br />Total fund balances <br />6,297,612 <br />4,427,389 <br />22,962,642 <br />33,687,643 <br />Total liabilities and fund balances <br />$ <br />7,209,076 <br />$ 5,756,276 <br />$ <br />27,919,166 <br />$ <br />40,884,518 <br />The notes to the financial statements are an integral part of this statement, <br />23 <br />