INTERNAL SERVICE FUNDS

Size: px
Start display at page:

Download "INTERNAL SERVICE FUNDS"

Transcription

1 INTERNAL SERVICE FUNDS are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a governmental unit, or to other governmental units, on a cost-reimbursement basis. Central Equipment Service Fund To provide for the maintenance, repair and purchase of vehicles and electronics for City and Borough services. Revenues are from rental charges from user departments within the City and Borough. Expenses include labor, materials, supplies and services. Replacement of equipment is part of the rental rate of the equipment. Self-insurance Fund To provide for the cost of administering the City and Borough s Risk Management Program. This program provides coverage for the various risks of loss from legal liabilities, property damage and workers compensation claims. The program also provides coverage for medical, dental and vision claims and term life coverage. Charges for services are based on estimates of the amounts needed to pay prior and current year claims in addition to the cost of the excess and special insurance policy premiums

2 This page intentionally left blank

3 CITY and BOROUGH OF JUNEAU Combining Statement of Net Assets June 30, 2004 with comparative total amounts for 2003 and 2002 Central Equipment Self- Totals Service insurance ASSETS Current assets: Equity in central treasury $ 2,295,910 3,088,875 5,384,785 4,757,730 5,803,539 Receivables - other 169,626 20, , , ,084 Inventories 273, , , ,527 Prepaid items - insurance - 1,984 1,984 2, ,367 Total current assets 2,739,488 3,111,679 5,851,167 5,216,989 6,306,517 Capital assets: Buildings and improvements 17,828-17,828 17,828 17,828 Machinery, equipment and fixtures 12,822,840 19,105 12,841,945 12,108,555 11,759,086 Less accumulated depreciation (7,664,381) (18,166) (7,682,547) (7,032,891) (6,761,172) Net property, plant and equipment 5,176, ,177,226 5,093,492 5,015,742 Total assets 7,915,775 3,112,618 11,028,393 10,310,481 11,322,259 LIABILITIES Current liabilities: Accounts payable 33, , , , ,070 Contracts payable - current 64,459-64, , ,669 Accrued salaries, payroll taxes and withholdings payable 14,685 11,889 26,574 21,987 24,041 Accrued annual leave and compensation time 10,248 8,792 19,040 30,504 27,947 Accrued and other liabilities 906 3,048,679 3,049,585 2,567,678 2,447,983 Total current liabilities 123,370 3,231,756 3,355,126 3,011,362 3,452,710 Long-term liabilities: Accrued annual leave and compensation time 31,761 27,249 59,010 41,611 38,075 Long-term contracts payable 16,780-16,780 81, ,330 Total long-term liabilities 48,541 27,249 75, , ,405 Total liabilities 171,911 3,259,005 3,430,916 3,134,003 3,709,115 NET ASSETS Invested in capital assets, net of related debt 5,094, ,095,081 4,872,396 4,662,008 Unrestricted 2,649,722 (147,326) 2,502,396 2,304,082 2,951,136 Total net assets $ 7,743,864 (146,387) 7,597,477 7,176,478 7,613,

4 CITY and BOROUGH OF JUNEAU Combining Statement of Revenues, Expenses, and Changes in Net Assets For the fiscal year ended June 30, 2004 with comparative total amounts for 2003 and 2002 Central Equipment Self- Totals Services insurance OPERATING REVENUES - Charges for services $ 2,012,588 12,931,024 14,943,612 12,830,025 9,355,208 OPERATING EXPENSES Salaries and fringe benefits 335, , , , ,650 Contracted services 6, , , , ,146 Materials and utilities 236, , , ,511 Insurance premiums - 10,122,153 10,122,153 9,440,276 7,820,943 Claims - 2,024,911 2,024,911 1,161,384 1,193,525 Other: Gasoline and oil 351, , , ,409 Miscellaneous 103,722 71, , , ,397 1,033,066 12,784,103 13,817,169 12,386,272 10,428,581 Depreciation 889, , , ,262 Total operating expenses 1,922,503 12,784,312 14,706,815 13,243,744 11,152,843 Operating income (loss) 90, , ,797 (413,719) (1,797,635) NONOPERATING INCOME (EXPENSES) State equipment grant 159, ,135-82,851 Investment and interest income 19,866-19, , ,263 Interest expense (5,649) - (5,649) (11,952) (17,040) Gain on disposal of assets 10,850-10,850 41,350 19,000 Net nonoperating income (expenses) 184, , , ,074 Income (loss) before transfer 274, , ,999 (245,666) (1,546,561) Transfer out (191,000) - Change in net assets 274, , ,999 (436,666) (1,546,561) Total net assets - beginning 7,469,577 (293,099) 7,176,478 7,613,144 9,159,705 Total net assets - ending $ 7,743,864 (146,387) 7,597,477 7,176,478 7,613,

5 CITY AND BOROUGH OF JUNEAU Combining Statement of Cash Flows For the fiscal year ended June 30, 2004 with comparative total amounts for 2003 and 2002 Increase (decrease) in cash and cash equivalents: Central Equipment Self- Totals Service insurance Cash flows from operating activities: Cash received from users $ 1,842,962 13,093,406 14,936,368 12,754,907 9,247,124 Cash payments to suppliers for goods and services (698,211) (12,080,622) (12,778,833) (12,138,856) (8,853,091) Cash payments to employees for services (329,928) (273,870) (603,798) (572,435) (519,954) Net cash provided (used) by operating activities 814, ,914 1,553,737 43,616 (125,921) Cash flows from investing activities - Earnings from invested proceeds 19,866-19, , ,263 Cash flows from noncapital financing activities - Transfers to other funds (191,000) 166,263 Cash flows from capital and related financing activities: Cash received from disposal of capital assets 12,736-12,736 77,567 19,000 Cash received from state capital grant 159, ,135-82,851 Cash paid for the acquisition of capital assets (975,267) - (975,267) (971,439) (1,464,406) Principal paid on long-term contracts (137,504) - (137,504) (131,256) (128,013) Interest paid on long-term contracts (5,648) - (5,648) (11,952) (16,578) Net cash used by capital and related financing activities (946,548) - (946,548) (1,037,080) (1,507,146) Net increase (decrease) in cash and cash equivalents (111,859) 738, ,055 (1,045,809) (1,466,804) Cash and cash equivalents at beginning of year 2,407,769 2,349,961 4,757,730 5,803,539 7,270,343 Cash and cash equivalents at end of year $ 2,295,910 3,088,875 5,384,785 4,757,730 5,803,539 Reconciliation of operating income to net cash provided (used) by operating activities: Operating income (loss) $ 90, , ,797 (413,719) (1,797,635) Adjustments to reconcile net operating income (loss) to net cash provided by operating activities: Depreciation 889, , , ,262 Change in assets and liabilities: (Increase) decrease in receivable - other (169,626) 162,382 (7,244) (75,118) (108,084) (Increase) decrease in inventories (302) - (302) (13,123) (7,526) (Increase) decrease in prepaid expenses 2,407 (1,984) ,960 (17,963) Increase (decrease) in accounts payable (1,013) (56,999) (58,012) (567,590) 622,683 Increase (decrease) in accrued salaries payable 2,588 1,999 4,587 (2,054) 4,372 Increase (decrease) in accrued annual leave and compensation payable 2,694 3,241 5,935 6,093 (676) Increase (decrease) in accrued and other liabilities (1,447) 483, , , ,646 Total adjustments 724, ,202 1,316, ,335 1,671,714 Net cash provided (used) by operating activities $ 814, ,914 1,553,737 43,616 (125,921)

6 CITY AND BOROUGH OF JUNEAU CENTRAL EQUIPMENT SERVICES Comparative Statements of Revenues, Expenses, and Changes in Net Assets For the fiscal years ended June 30, 2004, 2003 and OPERATING REVENUES - Charges for services $ 2,012,588 1,851,653 1,844,880 OPERATING EXPENSES Salaries and fringe benefits 335, , ,627 Contracted services 6,146 7,490 6,668 Materials and utilities 236, , ,511 Other: Gasoline and oil 351, , ,409 Miscellaneous 103, , ,585 1,033, , ,800 Depreciation 889, , ,607 Total operating expenses 1,922,503 1,849,038 1,613,407 Operating income 90,085 2, ,473 NONOPERATING INCOME (EXPENSES) State equipment grant 159,135-82,851 Investment and interest income 19, , ,263 Interest expense (5,649) (11,952) (17,040) Gain on disposal of capital assets 10,850 41,350 19,000 Net nonoperating income 184, , ,074 Income before transfer 274, , ,547 Transfer out - (191,000) - Change in net assets 274,287 (20,332) 482,547 Total net assets - beginning 7,469,577 7,489,909 7,007,362 Total net assets - ending $ 7,743,864 7,469,577 7,489,

7 CITY AND BOROUGH OF JUNEAU CENTRAL EQUIPMENT SERVICES Schedule of Revenues, Expenses, and Changes in Net Assets Budget and Actual For the fiscal year ended June 30, 2004 Variance with Final Budget - Budgeted Amounts positive Original Final Actual (negative) OPERATING REVENUES - Charges for services $ 1,995,700 1,984,700 2,012,588 27,888 OPERATING EXPENSES Salaries and fringe benefits 321, , ,210 (14,010) Contracted services 9,700 10,878 6,171 4,707 Materials and utilities 188, , ,291 (49,267) Other: Gasoline and oil 318, , ,082 (120,782) Miscellaneous 118, , ,138 24,662 Capital outlay 1,726,400 2,289,824 1,319, ,086 Debt principal ,504 (137,504) Total operating expenses 2,682,600 3,260,026 2,582, ,892 Operating loss (686,900) (1,275,326) (569,546) 705,780 NONOPERATING INCOME (EXPENSES) State equipment grant - 191, ,135 (31,865) Investment and interest income 110, ,900 19,866 (91,034) Interest expense-capital leases - - (5,649) (5,649) Gain on disposal of capital assets 25,000 25,000 12,736 (12,264) Net nonoperating income 135, , ,088 (140,812) Change in net assets (Non-GAAP) $ (551,000) (948,426) (383,458) 564,968 Encumbrance adjustment 436,297 Capitalization of assets 975,267 Net book value of assets disposed (1,886) Depreciation expense (889,437) Principal paid on debt 137,504 Equity Transfer Out - Change in net assets $ 274,

8 CITY AND BOROUGH OF JUNEAU SELF-INSURANCE Comparative Statements of Revenues, Expenses, and Changes in Net Assets For the fiscal years ended June 30, 2004, 2003 and OPERATING REVENUES - Charges for services $ 12,931,024 10,978,372 7,510,328 OPERATING EXPENSES Salaries and fringe benefits 279, , ,023 Contracted services 286, , ,478 Insurance premiums 10,122,153 9,440,276 7,820,943 Claims 2,024,911 1,161,384 1,193,525 Other 71,782 72,574 62,812 12,784,103 11,394,497 9,538,781 Depreciation Total operating expenses 12,784,312 11,394,706 9,539,436 Change in net assets 146,712 (416,334) (2,029,108) Total net assets - beginning (293,099) 123,235 2,152,343 Total net assets - ending $ (146,387) (293,099) 123,

9 CITY AND BOROUGH OF JUNEAU SELF-INSURANCE Schedule of Revenues, Expenses, and Changes in Net Assets Budget and Actual For the fiscal year ended June 30, 2004 Variance with Final Budget - Budgeted Amounts positive Original Final Actual (negative) OPERATING REVENUES - Charges for services $ 11,881,200 11,881,200 12,931,024 1,049,824 OPERATING EXPENSES Salaries and fringe benefits 314, , ,110 37,009 Contracted services 253, , ,147 (72,947) Insurance premiums 9,783,600 9,783,600 10,122,153 (338,553) Claims 627, ,700 2,024,911 (1,397,211) Other 83,100 83,100 71,782 11,318 Total operating expenses 11,062,200 11,073,719 12,834,103 (1,760,384) Change in net assets (Non-GAAP) $ 819, ,481 96,921 (710,560) Encumbrance adjustment 50,000 Depreciation expense (209) Change in net assets $ 146,

10 This page intentionally left blank

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a governmental unit, or to other governmental

More information

PROPRIETARY FUND FINANCIAL STATEMENTS

PROPRIETARY FUND FINANCIAL STATEMENTS PROPRIETARY FUND FINANCIAL STATEMENTS 35 This page intentionally left blank. 36 PROPRIETARY FUND FINANCIAL STATEMENTS - To account for the costs associated with the City's insurance and for funding equipment

More information

ENTERPRISE FUNDS. Juneau International Airport To account for fees collected and related expenses in the operation of the airport facility.

ENTERPRISE FUNDS. Juneau International Airport To account for fees collected and related expenses in the operation of the airport facility. ENTERPRISE FUNDS are part of the Proprietary Fund Type category and, as such, are accounted for on the accrual basis of accounting. Revenues are recognized when they are earned and their expenses are recognized

More information

COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION. December 31, 2013

COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION. December 31, 2013 ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION December 31, 2013 Negaunee Other Post- Service Center Employment Technology Fund Benefits Fund Total ASSETS Current Assets: Cash and equivalents

More information

Governmental Funds Balance Sheet

Governmental Funds Balance Sheet Governmental Funds Balance Sheet June 30, 2014 with comparative total amounts for 2013 and 2012 Roaded Service General Area Sales Tax ASSETS Equity in central treasury $ 13,650,143 7,348,741 - Receivables,

More information

INTERNAL SERVICE Internal Service Funds

INTERNAL SERVICE Internal Service Funds INTERNAL SERVICE Internal Service Funds are used by Kitsap County to account for the financing of goods or services provided by a department or agency to other departments of the County. Internal Service

More information

COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS. December 31, 2011

COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS. December 31, 2011 ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS December 31, 2011 Negaunee Service Center Employee Retirement Technology Fund Benefits Fund Total ASSETS Current Assets: Cash and equivalents

More information

Statement of Net Position (Deficit) June 30, 2017

Statement of Net Position (Deficit) June 30, 2017 13 CITY and BOROUGH OF JUNEAU Statement of Net Position (Deficit) June 30, 2017 Primary Government School District Governmental Business type Component Activities Activities Totals Unit ASSETS AND DEFERRED

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS Internal Service Funds account for the financing of goods or services provided by one group or agency to other groups or agencies of the County, or to other governmental units, on

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS Internal Service Funds account for the financing of goods or services provided by one group or agency to other groups or agencies of the County, or to other governmental units, on

More information

INTERNAL SERVICE FUNDS. The Reproduction Services Fund accounts for the fiscal activity related to printing activities of the County.

INTERNAL SERVICE FUNDS. The Reproduction Services Fund accounts for the fiscal activity related to printing activities of the County. INTERNAL SERVICE FUNDS Internal Service Funds account for the financing of goods or services provided by one group or agency to other groups or agencies of the County, or to other governmental units, on

More information

Fleet Services Division Financial Report November 2011

Fleet Services Division Financial Report November 2011 Fleet Services Division Financial Report November 2011 City of Tacoma Fleet Services Administrative Division Public Works Department Prepared by: Michele Tuong Table of Contents Management s Discussion

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016 CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016 ASSETS BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets:

More information

Fleet Services Division Financial Report November 2009

Fleet Services Division Financial Report November 2009 Fleet Services Division Financial Report November 2009 City of Tacoma Fleet Services Administrative Division Public Works Department Prepared by: Michele Tuong Table of Contents Management s Discussion

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET ASSETS NONMAJOR ENTERPRISE FUNDS June 30, 2011

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET ASSETS NONMAJOR ENTERPRISE FUNDS June 30, 2011 COMBINING STATEMENT OF NET ASSETS NONMAJOR ENTERPRISE FUNDS June 30, 2011 ASSETS SOLID GOLF WASTE COURSES SYSTEM TOTALS Current assets: Unrestricted current assets: Cash and pooled cash investments $ 4,500

More information

COMBINED FINANCIAL STATEMENTS

COMBINED FINANCIAL STATEMENTS COMBINED FINANCIAL STATEMENTS COMBINED BALANCE SHEET - ALL FUND TYPES, ACCOUNT GROUPS AND DISCRETELY PRESENTED COMPONENT UNITS SEPTEMBER 30, 1999 PROPRIETARY GOVERNMENTAL FUND TYPES FUND TYPES SPECIAL

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017 CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY ASSETS Current assets:

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018 CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018 ASSETS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets: Unrestricted current assets: Cash and

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015

CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015 CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2015 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY ASSETS Current assets:

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS This page intentionally left blank 282 INTERNAL SERVICE FUNDS 500 - COMPUTER REPLACEMENT - This fund provides for replacement of the County s computer equipment. It is supported

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016 COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,130,870 $ 4,728,311 $

More information

CITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2002

CITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2002 EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2002 Gas Water Wastewater Other Total Funds Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 30,395,244 $ 6,526,802 $ 39,908,622 $ 379,726 $ 77,210,394

More information

Nonmajor Governmental Funds

Nonmajor Governmental Funds Nonmajor Governmental Funds Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Special Programs Fund

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET ASSETS SCHEDULE ALL PARKING ACCOUNTS June 30, 2012

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET ASSETS SCHEDULE ALL PARKING ACCOUNTS June 30, 2012 COMBINING STATEMENT OF NET ASSETS SCHEDULE ALL PARKING ACCOUNTS June 30, 2012 ASSETS PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and pooled cash investments $ 1,294,964

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018 COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2018 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,241,495 $ 2,180,387 $

More information

Internal Service Funds

Internal Service Funds Internal Service Funds Internal Service Funds Summary Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies throughout

More information

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2017

CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2017 COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2017 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,103,764 $ 4,119,509 $

More information

Health Benefits Fund To account for the self-insured health plan and other contractual health insurance plans...164

Health Benefits Fund To account for the self-insured health plan and other contractual health insurance plans...164 INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of goods or services provided by one department to other departments of the County, or to other agencies, on a costreimbursement

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS A COUNTY OF RIVERSIDE INTERNAL SERVICE FUNDS These funds were established to account for the goods and services provided by a County department to other County departments, or to

More information

STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Sandoval Academy for Bilingual Education Statement of Net Position June 30, 2016

STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Sandoval Academy for Bilingual Education Statement of Net Position June 30, 2016 Statement of Net Position ASSETS Current Assets: Cash and Cash Equivalents $ 39,743 Prepaid Expenditures 3,747 Receivables Due from Government 24,373 Total Current Assets 67,863 LIABILITIES Current Liabilities:

More information

WEST VIRGINIA UNIVERSITY AT PARKERSBURG

WEST VIRGINIA UNIVERSITY AT PARKERSBURG STATEMENTS OF NET ASSETS AS OF JUNE 30, 2007 AND 2006 ASSETS Current Assets: Cash and cash equivalents $ 5,208 $ Accounts receivable, net of allowances for doubtful accounts of $3 and $5 385 1,065 Due

More information

CITY OF DES MOINES, IOWA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2012

CITY OF DES MOINES, IOWA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2012 CITY OF DES MOINES, IOWA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2012 BUSINESS-TYPE ACTIVITIES - SEWER AIRPORT PARKING SYSTEM ASSETS Current assets: Unrestricted current assets: Cash and pooled

More information

BASIC FINANCIAL STATEMENTS

BASIC FINANCIAL STATEMENTS BASIC FINANCIAL STATEMENTS 29 City of Grand Junction STATEMENT OF NET POSITION December 31, 2017 Component Primary Government Unit Governmental Activities Business-type Activities Total Downtown Development

More information

Town of Carrboro, North Carolina Balance Sheet Governmental Funds June 30, 2016

Town of Carrboro, North Carolina Balance Sheet Governmental Funds June 30, 2016 Balance Sheet Governmental June 30, 2016 Major Grants Revolving Bond Capital Administration General Fund Loan Fund Fund Projects Fund Fund ASSETS Cash and cash equivalents $ 14,749,029 $ 493,234 $ 1,623,198

More information

INTERNAL SERVICE FUNDS

INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS EY COUNTY OF RIVERSIDE INTERNAL SERVICE FUNDS These funds were established to account for the goods and services provided by a County department to other County departments, or

More information

CITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2003

CITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2003 EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2003 Water Wastewater Other Total Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 11,920,298 $ 3,549,036 $ 34,276,821 $ 410,532 $ 50,156,687 $ 40,994,362

More information

Tacoma Narrows Airport Financial Report December 2008

Tacoma Narrows Airport Financial Report December 2008 Tacoma Narrows Airport Financial Report December 2008 City of Tacoma Transportation Services Division Public Works Department Prepared by: Michele Tuong Table of Contents Management s Discussion and Analysis...

More information

UNAUDITED FINANCIAL INFORMATION. March 31, 2018

UNAUDITED FINANCIAL INFORMATION. March 31, 2018 UNAUDITED FINANCIAL INFORMATION March 31, 2018 SCHEDULES OF NET POSITION March 31, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,352 $ 15,172 $ 21,166 $ 32,362 $ 177,840 $ 248,892 Investments

More information

BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS

BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS BASIC FINANCIAL STATEMENTS- FUND FINANCIAL STATEMENTS AE (This Page Intentionally Left Blank) 31 Balance Sheet Governmental Funds June 30, 2017 Teeter ASSETS AND DEFERRED OUTFLOWS OF Flood Debt RESOURCES:

More information

STATEMENT OF NET ASSETS

STATEMENT OF NET ASSETS STATEMENT OF NET ASSETS JUNE 30, 2006 Primary Government Governmental Business-type Activities Activities Total ASSETS CURRENT: Cash and short-term investments...,... $ 450,563 $ 2,050,681 $ 2,501.244

More information

CITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2004

CITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2004 EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2004 Water Wastewater Other Total Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 31,717,844 $ 5,117,193 $ 35,102,877 $ 99,857 $ 72,037,771 $ 42,342,593

More information

WEST VIRGINIA UNIVERSITY - PARKERSBURG

WEST VIRGINIA UNIVERSITY - PARKERSBURG WEST VIRGINIA UNIVERSITY - PARKERSBURG STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS YEARS ENDED JUNE 30, 2003 AND 2002 2003 2002 OPERATING REVENUES Student tuition and fees, net of scholarship

More information

NONMAJOR GOVERNMENTAL FUNDS

NONMAJOR GOVERNMENTAL FUNDS NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Community Development

More information

Fleet Services Division Financial Report December 2012

Fleet Services Division Financial Report December 2012 Fleet Services Division Financial Report December 2012 City of Tacoma Fleet Services Administrative Division Public Works Department Prepared by: Michele Tuong Table of Contents Management s Discussion

More information

NET POSITION Investment in capital assets 48,284 Restricted 892,777 Unrestricted (Deficit) (1,517,841)

NET POSITION Investment in capital assets 48,284 Restricted 892,777 Unrestricted (Deficit) (1,517,841) Statement of Net Position June 30, 2015 ASSETS AND DEFERRED OUTFLOWS Current assets: Cash $ 2,448,901 Receivables Due from other governments 74,340 Prepaid expenses 5,025 Total current assets 2,528,266

More information

FOR THE YEAR ENDED DECEMBER

FOR THE YEAR ENDED DECEMBER CITY OF URBANA CHAMPAIGN COUNTY AUDIT REPORT FOR THE YEAR ENDED DECEMBER 31, 2017 City Council City of Urbana 205 South Main Street Urbana, Ohio 43078 We have reviewed the Independent Auditor s Report

More information

Tacoma Narrows Airport Financial Report May 2008

Tacoma Narrows Airport Financial Report May 2008 Tacoma Narrows Airport Financial Report May 2008 City of Tacoma Transportation Services Division Public Works Department Prepared by: Sheri Hayes Table of Contents Management s Discussion and Analysis...

More information

WEST VIRGINIA UNIVERSITY - POTOMAC STATE COLLEGE

WEST VIRGINIA UNIVERSITY - POTOMAC STATE COLLEGE STATEMENTS OF NET ASSETS AS OF JUNE 30, 2004 AND 2003 ASSETS Current Assets: Cash and cash equivalents $ 4,104 $ Accounts Receivable - Main Campus - 17 Accounts receivable, net of allowances for doubtful

More information

STATE ROAD AND TOLLWAY AUTHORITY (A Component Unit of the State of Georgia)

STATE ROAD AND TOLLWAY AUTHORITY (A Component Unit of the State of Georgia) STATE ROAD AND TOLLWAY AUTHORITY (A Component Unit of the State of Georgia) FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2012 STATE ROAD AND TOLLWAY AUTHORITY FINANCIAL REPORT JUNE 30, 2012 TABLE

More information

NONMAJOR ENTERPRISE FUNDS

NONMAJOR ENTERPRISE FUNDS NONMAJOR ENTERPRISE FUNDS The accrual basis of accounting is used for Funds. The cost of providing services to the general public is financed or recovered primarily through user charges. Airport Accounts

More information

LEE COUNTY SCHOOL DISTRICT BISHOPVILLE, SOUTH CAROLINA

LEE COUNTY SCHOOL DISTRICT BISHOPVILLE, SOUTH CAROLINA BISHOPVILLE, SOUTH CAROLINA BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FISCAL YEAR ENDED JUNE 30, 2013 TABLE OF CONTENTS JUNE 30, 2013 FINANCIAL SECTION: PAGE Independent Auditor s Report...

More information

SUPPLEMENTARY INFORMATION

SUPPLEMENTARY INFORMATION SUPPLEMENTARY INFORMATION Required Supplementary Information Other Postemployment Benefits - Defined Benefit Health Care Plan Schedule of Funding Progress and Employer Contributions Schedule of Funding

More information

COLLEGE OF SOUTHERN NEVADA STATEMENTS OF NET POSITION Unaudited

COLLEGE OF SOUTHERN NEVADA STATEMENTS OF NET POSITION Unaudited Financial Statements For the Years Ended June 30, 2017 and 2016 STATEMENTS OF NET POSITION Foundation 2017 2016 2017 2016 ASSETS Current Assets Cash and cash equivalents $ 7,156,000 $ 8,936,000 $ 53,000

More information

NORTH NET TRAINING AUTHORITY. Basic Financial Statements. June 30, 2015 and (With Independent Auditors Report Thereon)

NORTH NET TRAINING AUTHORITY. Basic Financial Statements. June 30, 2015 and (With Independent Auditors Report Thereon) Basic Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page(s) Independent Auditors Report 1 Basic Financial Statements: Statements of Net Position 3 Statements of Revenue,

More information

City of Tombstone, Arizona Financial Statements. Year Ended June 30, 2016

City of Tombstone, Arizona Financial Statements. Year Ended June 30, 2016 City of Tombstone, Arizona Financial Statements Year Ended June 30, 2016 CONTENTS Page INDEPENDENT AUDITOR S REPORT 1 MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A) (Required Supplementary Information) 5

More information

CHARTER TOWNSHIP OF COMMERCE OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT

CHARTER TOWNSHIP OF COMMERCE OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT OAKLAND COUNTY, MICHIGAN FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016 AND INDEPENDENT AUDITORS REPORT C O N T E N T S PAGE INDEPENDENT AUDITORS REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS

More information

BASIC FINANCIAL STATEMENTS. Page Government-wide Financial Statements Statement of Net Position Statement of Activities...

BASIC FINANCIAL STATEMENTS. Page Government-wide Financial Statements Statement of Net Position Statement of Activities... BASIC FINANCIAL STATEMENTS Page Government-wide Financial Statements Statement of Net Position... 16 Statement of Activities... 17 Fund Financial Statements Governmental Funds... 19 Proprietary Funds...

More information

CITY OF INKSTER, MICHIGAN. Year Ended June 30, Financial Statements and Single Audit Compliance Act

CITY OF INKSTER, MICHIGAN. Year Ended June 30, Financial Statements and Single Audit Compliance Act CITY OF INKSTER, MICHIGAN Year Ended June 30, 2016 Financial Statements and Single Audit Compliance Act This page intentionally left blank. Table of Contents Independent Auditors Report 1 Management s

More information

SUPPLEMENTARY INFORMATION

SUPPLEMENTARY INFORMATION SUPPLEMENTARY INFORMATION Required Supplementary Information Other Postemployment Benefits - Defined Benefit Health Care Plan Schedule of Funding Progress and Employer Contributions Schedule of Funding

More information

STATE OF NEW MEXICO ARTESIA HOUSING AUTHORITY ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016

STATE OF NEW MEXICO ARTESIA HOUSING AUTHORITY ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016 STATE OF NEW MEXICO ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2016 INTRODUCTORY SECTION STATE OF NEW MEXICO Board of Commissioners and Management June 30, 2016 Board of Directors Chairperson

More information

STATE OF NEW MEXICO CITY OF EUNICE HOUSING AUTHORITY A COMPONENT UNIT OF THE CITY OF EUNICE, NEW MEXICO

STATE OF NEW MEXICO CITY OF EUNICE HOUSING AUTHORITY A COMPONENT UNIT OF THE CITY OF EUNICE, NEW MEXICO CITY OF EUNICE HOUSING AUTHORITY A COMPONENT UNIT OF THE CITY OF EUNICE, NEW MEXICO ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2012 (This page intentionally left blank) 2 INTRODUCTORY SECTION

More information

City of Pine City, Minnesota BASIC FINANCIAL STATEMENTS For the Year Ended December 31, 2016

City of Pine City, Minnesota BASIC FINANCIAL STATEMENTS For the Year Ended December 31, 2016 BASIC FINANCIAL STATEMENTS For the Year Ended December 31, 2016 TABLE OF CONTENTS REFERENCE PAGE INTRODUCTORY SECTION Organization 3 FINANCIAL SECTION Independent Auditor's Report 7 Management's Discussion

More information

MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017

MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017 MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION EXHIBIT "A" GOVERNMENTAL ACTIVITIES ASSETS Cash and Cash Equivalents $ 30,073,091.54 Investments 328,287.50 Receivables, Net Interest - Taxes

More information

ACCOUNTANTS COMPILATION REPORT

ACCOUNTANTS COMPILATION REPORT 1101 FIFTH AVENUE SUITE 200 SAN RAFAEL, CA 94901 ACCOUNTANTS COMPILATION REPORT Board of Directors Peninsula Clean Energy Authority Management is responsible for the accompanying financial statements of

More information

BASIC FINANCIAL STATEMENTS. Government Wide Financial Statements

BASIC FINANCIAL STATEMENTS. Government Wide Financial Statements BASIC FINANCIAL STATEMENTS Government Wide Financial Statements This page intentionally left blank. - 14 - STATEMENT OF NET POSITION JUNE 30, 2014 ASSETS Governmental Activities Business-type Activities

More information

ACCOUNTANTS COMPILATION REPORT

ACCOUNTANTS COMPILATION REPORT 1101 FIFTH AVENUE SUITE 200 SAN RAFAEL, CA 94901 ACCOUNTANTS COMPILATION REPORT Board of Directors Peninsula Clean Energy Authority Management is responsible for the accompanying financial statements of

More information

Total Assets 4,945,738

Total Assets 4,945,738 Web-GAAP Training School District Initial Year Governmental Fund Trial Balance For the Fiscal Year Ended June 30, 2000 Balance Sheet Debit Credit Fund: General ASSETS: Equity in Pooled Cash and Cash Equivalents

More information

KEWAUNEE COUNTY, WISCONSIN ANNUAL FINANCIAL REPORT DECEMBER 31, 2015

KEWAUNEE COUNTY, WISCONSIN ANNUAL FINANCIAL REPORT DECEMBER 31, 2015 ANNUAL FINANCIAL REPORT DECEMBER 31, 2015 December 31, 2015 Table of Contents Page No. INDEPENDENT AUDITORS' REPORT BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Position

More information

NORTH NET TRAINING AUTHORITY. Basic Financial Statements. June 30, 2017 and (With Independent Auditors Report Thereon)

NORTH NET TRAINING AUTHORITY. Basic Financial Statements. June 30, 2017 and (With Independent Auditors Report Thereon) Basic Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page(s) Independent Auditors Report 1 2 Basic Financial Statements: Statements of Net Position 3 Statements of Revenue,

More information

STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS TAOS CHARTER SCHOOL EXHIBIT H-1 STATEMENT OF NET POSITION JUNE 30, 2016

STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS TAOS CHARTER SCHOOL EXHIBIT H-1 STATEMENT OF NET POSITION JUNE 30, 2016 EXHIBIT H-1 STATEMENT OF NET POSITION JUNE 30, 2016 ASSETS Taos Charter School Friends of Taos Charter School Total Current assets: Cash and cash equivalents Investments Accounts receivable Due from other

More information

(See independent auditor's report.)

(See independent auditor's report.) COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS December 31, 2013 Tort and Medical Liability Insurance Insurance Total ASSETS Cash and investments $ 1,537,010 $ 6,316,818 $ 7,853,828 Receivables

More information

Accounting & Consulting Group, LLP. Certified Public Accountants

Accounting & Consulting Group, LLP. Certified Public Accountants Accounting & Consulting Group, LLP Certified Public Accountants STATE OF NEW MEXICO CITY OF EUNICE HOUSING AUTHORITY A COMPONENT UNIT OF THE CITY OF EUNICE, NEW MEXICO ANNUAL FINANCIAL REPORT FOR THE

More information

PEACHTREE CITY CONVENTION & VISITORS BUREAU

PEACHTREE CITY CONVENTION & VISITORS BUREAU PEACHTREE CITY CONVENTION & VISITORS BUREAU (A COMPONENT UNIT OF PEACHTREE CITY, GEORGIA) FINANCIAL REPORT SEPTEMBER 30, 2011 PEACHTREE CITY CONVENTION & VISITORS BUREAU FINANCIAL REPORT SEPTEMBER 30,

More information

CITY OF CENTERVILLE, GEORGIA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013

CITY OF CENTERVILLE, GEORGIA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 NICHOLS, CAULEY & ASSOCIATES, LLC Certified Public Accountants Certified Financial Planners Certified Internal Auditors Certified Government

More information

Central Council of the Tlingit and Haida Indian Tribes of Alaska

Central Council of the Tlingit and Haida Indian Tribes of Alaska Report of Independent Auditors and Primary Government Financial Statements with Supplementary Information for Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)

More information

Governmental Activities

Governmental Activities Statement of Net Position June 30, 2015 Activities Business-type Activities Total Component Unit Housing and Community Services Agency Assets Current assets Cash and Investments $ 164,721,343 $ 25,551,358

More information

100 Bry Street Monroe, Louisiana Phone: (318)

100 Bry Street Monroe, Louisiana Phone: (318) 100 Bry Street Monroe, Louisiana 71201 Phone: (318) 432-5000 www.opsb.net NOTICE OF FILING OF UNAUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2018 NAME OF ISSUER: EAST OUACHITA PARISH

More information

UNAUDITED FINANCIAL INFORMATION. September 30, 2018

UNAUDITED FINANCIAL INFORMATION. September 30, 2018 UNAUDITED FINANCIAL INFORMATION September 30, 2018 SCHEDULES OF NET POSITION September 30, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,603 $ 11,289 $ 17,924 $ 24,687 $ 155,750 $ 212,253 Investments

More information

CITY OF FLORENCE, ALABAMA ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS. FINANCIAL STATEMENTS JUNE 30, 2007 and 2006

CITY OF FLORENCE, ALABAMA ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS. FINANCIAL STATEMENTS JUNE 30, 2007 and 2006 ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS FINANCIAL STATEMENTS JUNE 30, 2007 and 2006 ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS TABLE OF CONTENTS Independent Auditors Report 1

More information

STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS EXHIBIT G-1 ANANSI CHARTER SCHOOL

STATE OF NEW MEXICO TAOS MUNICIPAL SCHOOLS EXHIBIT G-1 ANANSI CHARTER SCHOOL EXHIBIT G-1 STATEMENT OF NET POSITION JUNE 30, 2016 ASSETS Friends of Anansi Charter Anansi Charter School School Total assets: Cash and cash equivalents $ 114,108 $ 48,600 $ 162,708 Recievables 160,975

More information

Financial Statements (Unaudited) June 30, 2015

Financial Statements (Unaudited) June 30, 2015 Financial Statements (Unaudited) June 30, 2015 STATEMENTS OF NET POSITION (in $1,000s) June 30, 2015 Component Units 2015 2015 ASSETS Current Assets Cash and cash equivalents $ 5,777 $ 44,501 Short-term

More information

FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY

FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY Balance Sheet January 31, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 12,001,104 $ 276,166 $ 1,062,587

More information

City of Le Sueur Le Sueur County, Minnesota. Financial Statements. December 31, 2016

City of Le Sueur Le Sueur County, Minnesota. Financial Statements. December 31, 2016 Le Sueur County, Minnesota Financial Statements December 31, 2016 Table of Contents Page Elected Officials and Administration 1 Independent Auditor's Report 3 Management's Discussion and Analysis 7 Basic

More information

CAMPBELL, RAPPOLD & YURASITS LLP Certified Public Accountants 1033 South Cedar Crest Boulevard Allentown, PA 18103

CAMPBELL, RAPPOLD & YURASITS LLP Certified Public Accountants 1033 South Cedar Crest Boulevard Allentown, PA 18103 NORTHAMPTON BOROUGH MUNICIPAL AUTHORITY - WATER PROJECT Financial Statements, Independent Auditor's Report and Supplementary Information March 31, 2017 and 2016 CAMPBELL, RAPPOLD & YURASITS LLP Certified

More information

MACOMB COUNTY, MICHIGAN Government-Wide Statement of Net Assets December 31, 2008

MACOMB COUNTY, MICHIGAN Government-Wide Statement of Net Assets December 31, 2008 GovernmentWide Statement of Net Assets December 31, 2008 Governmental Activities Primary Government Businesstype Activities Total Component Units ASSETS Cash and pooled investments $ 139,101,805 $ 54,089,313

More information

VILLAGE OF PIGEON PIGEON, MICHIGAN HURON COUNTY FINANCIAL REPORT FEBRUARY 29, 2016

VILLAGE OF PIGEON PIGEON, MICHIGAN HURON COUNTY FINANCIAL REPORT FEBRUARY 29, 2016 VILLAGE OF PIGEON PIGEON, MICHIGAN HURON COUNTY FINANCIAL REPORT FEBRUARY 29, 2016 REPORT OF INDEPENDENT AUDITORS MANAGEMENT S DISCUSSION AND ANALYSIS TABLE OF CONTENTS PAGE NUMBER i - iii iv x BASIC FINANCIAL

More information

WYCC-TV20, a Department of City Colleges of Chicago Community College District No. 508

WYCC-TV20, a Department of City Colleges of Chicago Community College District No. 508 WYCC-TV20, a Department of City Colleges of Chicago Community College District No. 508 Financial Statements as of and for the Years Ended June 30, 2016 and 2015, Supplementary Information as of and for

More information

DANVILLE PUBLIC BUILDING COMMISSION Danville, Illinois. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION October 31, 2014

DANVILLE PUBLIC BUILDING COMMISSION Danville, Illinois. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION October 31, 2014 DANVILLE PUBLIC BUILDING COMMISSION Danville, Illinois BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS REPORT... 1 BASIC FINANCIAL STATEMENTS Statement

More information

CITY OF FARGO, NORTH DAKOTA STATEMENT OF NET ASSETS DECEMBER 31, 2006

CITY OF FARGO, NORTH DAKOTA STATEMENT OF NET ASSETS DECEMBER 31, 2006 STATEMENT OF NET ASSETS Governmental Business-type Activities Activities Total ASSETS Cash $ 263,797 $ 1,267,834 $ 1,531,631 Investments 17,862,776 998,958 18,861,734 Equity in pooled cash and investments

More information

Financial Statements (Unaudited) June 30, 2017

Financial Statements (Unaudited) June 30, 2017 Financial Statements (Unaudited) June 30, 2017 STATEMENTS OF NET POSITION (in 1,000s) June 30, 2017 Component Units 2017 2017 ASSETS Current Assets Cash and cash equivalents 17,824 34,372 Short-term investments

More information

HENDRY COUNTY, FLORIDA

HENDRY COUNTY, FLORIDA HENDRY COUNTY, FLORIDA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015 PREPARED BY: BARBARA S. BUTLER CLERK OF THE CIRCUIT COURT STEVE CLARK FINANCE DIRECTOR TABLE OF CONTENTS SECTION

More information

Capital Project Funds

Capital Project Funds Capital Project Funds Capital Project Funds are established in Thurston County to account for programs acquiring or constructing major capital facilities. Both revenues and expenditures are budgeted in

More information

CITY OF COKATO, MINNESOTA AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION DECEMBER 31, 2017

CITY OF COKATO, MINNESOTA AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION DECEMBER 31, 2017 AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Conway, Deuth & Schmiesing, PLLP Certified Public Accountants & Consultants Litchfield, Minnesota This page intentionally left blank TABLE OF

More information

Budget Actual YE Actual YTD Actual YTD. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues

Budget Actual YE Actual YTD Actual YTD. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues Operating Budget Variance Report For the 10 Month Period Ending April 30, 2016 83.33% Budget Actual YE Actual YTD Actual YTD % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15

More information

CITY OF FLORENCE, ALABAMA ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS. FINANCIAL STATEMENTS JUNE 30, 2017 and 2016

CITY OF FLORENCE, ALABAMA ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS. FINANCIAL STATEMENTS JUNE 30, 2017 and 2016 ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS FINANCIAL STATEMENTS JUNE 30, 2017 and 2016 ELECTRICITY, GAS, AND WATER AND WASTEWATER DEPARTMENTS T ABLE OF C ONTENTS PAGE Independent Auditor s

More information

LEBANON SCHOOL DISTRICT LEBANON, PENNSYLVANIA AUDIT REPORT

LEBANON SCHOOL DISTRICT LEBANON, PENNSYLVANIA AUDIT REPORT LEBANON, PENNSYLVANIA AUDIT REPORT JUNE 30, 2016 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1-3 MANAGEMENT S DISCUSSION AND ANALYSIS 4-12 BASIC FINANCIAL STATEMENTS Entity-wide Financial Statements:

More information

CITY OF SHELTON, CONNECTICUT ANNUAL FINANCIAL REPORT. June 30, 2017

CITY OF SHELTON, CONNECTICUT ANNUAL FINANCIAL REPORT. June 30, 2017 ANNUAL FINANCIAL REPORT June 30, 2017 TABLE OF CONTENTS Page Number FINANCIAL SECTION Independent Auditor s Report 1-2 Management s Discussion and Analysis 3a-3g Basic Financial Statements: Government-Wide

More information

PORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position June 30, 2017 and 2016 (Unaudited) (Dollars in Thousands)

PORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position June 30, 2017 and 2016 (Unaudited) (Dollars in Thousands) Statements of Net Position June 30, 2017 and 2016 (Unaudited) ASSETS Current Assets Unrestricted assets Cash and cash equivalents $ 81,612 $ 17,606 Investments 223,838 242,888 Accounts receivable, trade

More information

PORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position December 31, 2016 and 2015 (Unaudited) (Dollars in Thousands)

PORT EVERGLADES DEPARTMENT of Broward County, Florida Statements of Net Position December 31, 2016 and 2015 (Unaudited) (Dollars in Thousands) Statements of Net Position December 31, 2016 and 2015 (Unaudited) ASSETS Current Assets Unrestricted assets Cash and cash equivalents $ 435 $ 17,085 Investments 264,614 205,839 Accounts receivable, trade

More information

State of New Mexico Village of Cloudcroft Annual Financial Report June 30, 2014

State of New Mexico Village of Cloudcroft Annual Financial Report June 30, 2014 www.acgsw.com State of New Mexico Annual Financial Report June 30, 2014 Alamogordo Albuquerque Carlsbad Clovis Hobbs Roswell Lubbock, TX STATE OF NEW MEXICO VILLAGE OF CLOUDCROFT ANNUAL FINANCIAL REPORT

More information