COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2017 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,565,414 $ 2,345,357 $ 28,910,771 Taxes receivable 58,841,748 --- 58,841,748 Accounts receivable 4,276,191 48,532 4,324,723 Accrued interest receivable 204,263 --- 204,263 Due from other funds 411,060 --- 411,060 Due from other governmental units 1,670,381 --- 1,670,381 Advance to other funds 5,294,102 --- 5,294,102 Special assessments receivable 23,007 --- 23,007 Prepaid items 1,132,618 14,100 1,146,718 Total assets $ 98,418,784 $ 2,407,989 $ 100,826,773 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ 2,538,182 $ 28,722 $ 2,566,904 Contracts payable 2,500 --- 2,500 Accrued wages payable 5,111,826 --- 5,111,826 Due to other funds 1,515 --- 1,515 Unearned revenue --- 2,793 2,793 Good faith, security deposits 857,769 --- 857,769 Total liabilities 8,511,792 31,515 8,543,307 Deferred inflows of resources: Unavailable revenue - property taxes 56,523,319 --- 56,523,319 Total deferred inflows of resources 56,523,319 --- 56,523,319 Fund balance: Nonspendable 6,426,720 14,100 6,440,820 Restricted --- 143,875 143,875 Committed 1,400,000 --- 1,400,000 Unassigned 25,556,953 2,218,499 27,775,452 Total fund balance 33,383,673 2,376,474 35,760,147 Total liabilities, deferred inflows of resources and fund balance $ 98,418,784 $ 2,407,989 $ 100,826,773 124
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GENERAL FUND ACCOUNTS For the Fiscal Year Ended June 30, 2017 GENERAL OTHER TOTALS Revenues: Taxes $ 61,350,447 $ --- $ 61,350,447 Franchise fees 13,096,572 --- 13,096,572 Licenses and permits 5,131,906 --- 5,131,906 Fines and forfeitures 6,829,759 --- 6,829,759 Charges for sales and services 15,975,063 1,263 15,976,326 Use of money and property 1,934,352 34,368 1,968,720 Miscellaneous 16,458,508 29,104 16,487,612 Intergovernmental 5,118,809 --- 5,118,809 Total revenues 125,895,416 64,735 125,960,151 Expenditures: Current: Public safety 102,563,874 36,113 102,599,987 Public works 8,892,020 --- 8,892,020 Health and social services 677,847 --- 677,847 Culture and recreation 18,862,195 --- 18,862,195 Community and economic development 5,446,133 --- 5,446,133 General governmental 19,318,293 257,063 19,575,356 Capital outlay 163,604 --- 163,604 Total expenditures 155,923,966 293,176 156,217,142 (Deficiency) of revenues over expenditures (30,028,550) (228,441) (30,256,991) Other financing sources (uses): Transfers in 34,636,952 --- 34,636,952 Transfers out (5,500,793) (319,493) (5,820,286) Proceeds from damage claims 25,351 --- 25,351 Proceeds from capital asset sale 21,249 380,556 401,805 Total other financing sources (uses) 29,182,759 61,063 29,243,822 Net changes in fund balance (845,791) (167,378) (1,013,169) Fund balance, beginning of year 34,229,464 2,543,852 36,773,316 Fund balance, end of year $ 33,383,673 $ 2,376,474 $ 35,760,147 125
COMBINING BALANCE SHEET SCHEDULE ALL CAPITAL PROJECTS ACCOUNTS June 30, 2017 ASSETS MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Cash and investments $ 9,201,127 $ 5,809,980 $ 15,387,692 $ 5,625,332 Accounts receivable --- 54,440 73,786 657 Due from other funds 859,654 --- 1,412,608 --- Due from other governmental units 1,487,498 --- 3,087,991 --- Prepaid items --- --- --- --- Special assessment receivables --- --- --- --- Total assets $ 11,548,279 $ 5,864,420 $ 19,962,077 $ 5,625,989 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ --- $ 26,533 $ 82,569 $ 43,298 Contracts payable 1,112,384 767,071 3,670,233 640,430 Accrued wages payable 17,772 30,681 87,247 34,514 Unearned revenue --- --- 37,630 --- Total liabilities 1,130,156 824,285 3,877,679 718,242 Deferred inflows of resources: Unavailable revenue - intergovernmental 550,724 --- 293,768 --- Unavailable revenue - special assessment --- --- --- --- Total deferred inflows of resources 550,724 --- 293,768 --- Fund balance: Nonspendable --- --- --- --- Restricted --- --- --- --- Committed 9,867,399 5,040,135 15,790,630 4,907,747 Total fund balance 9,867,399 5,040,135 15,790,630 4,907,747 Total liabilities, deferred inflows of resources and fund balance $ 11,548,279 $ 5,864,420 $ 19,962,077 $ 5,625,989 126
FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ 3,464,060 $ 247,678 $ 879,835 $ 456,194 $ 1,715,336 $ 42,787,234 --- 1,408 --- --- --- 130,291 --- --- --- --- --- 2,272,262 --- --- --- --- --- 4,575,489 --- --- --- --- 41,385 41,385 --- --- 2,640,215 --- --- 2,640,215 $ 3,464,060 $ 249,086 $ 3,520,050 $ 456,194 $ 1,756,721 $ 52,446,876 $ 27,408 $ 14,784 $ --- $ --- $ 200,056 $ 394,648 3,867 8,923 --- --- 260 6,203,168 225 150 --- --- 4,181 174,770 --- --- --- 35,305 --- 72,935 31,500 23,857 --- 35,305 204,497 6,845,521 --- --- --- --- --- 844,492 --- --- 2,640,215 --- --- 2,640,215 --- --- 2,640,215 --- --- 3,484,707 --- --- --- --- 41,385 41,385 --- --- 879,835 --- --- 879,835 3,432,560 225,229 --- 420,889 1,510,839 41,195,428 3,432,560 225,229 879,835 420,889 1,552,224 42,116,648 $ 3,464,060 $ 249,086 $ 3,520,050 $ 456,194 $ 1,756,721 $ 52,446,876 127
COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL CAPITAL PROJECTS ACCOUNTS For the Fiscal Year Ended June 30, 2017 MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Revenues: Charges for sales and services $ --- $ --- $ --- $ --- Use of money and property (18,022) (5,572) 1,404 15,477 Miscellaneous (5,995) 54,440 639,197 779,820 Intergovernmental 4,068,470 --- 8,329,784 856,962 Total revenue 4,044,453 48,868 8,970,385 1,652,259 Expenditures: Current: Public safety --- --- --- --- Public works 7,834 --- 10,041 --- Culture and recreation --- --- --- 778 Community and economic development --- --- --- --- General government --- 5,001 --- --- Capital outlay 7,395,040 9,192,257 24,813,295 6,233,244 Total expenditures 7,402,874 9,197,258 24,823,336 6,234,022 Deficiency of revenues over expenditures (3,358,421) (9,148,390) (15,852,951) (4,581,763) Other financing sources (uses): Transfers in 6,520,000 8,991,816 20,836,374 5,705,000 Transfers out --- --- (248,179) (297,475) Proceeds from damage claims --- --- 160,464 --- Proceeds from capital asset sale --- --- 324,995 --- Total other financing sources (uses) 6,520,000 8,991,816 21,073,654 5,407,525 Net changes in fund balance Fund balance, beginning of year 3,161,579 (156,574) 5,220,703 825,762 6,705,820 5,196,709 10,569,927 4,081,985 Fund balance, end of year $ 9,867,399 $ 5,040,135 $ 15,790,630 $ 4,907,747 128
FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ --- $ 96,957 $ --- $ --- $ 415 $ 97,372 (1,109) 508 (1,312) 14,255 (535) 5,094 --- 22,411 76 --- 152,756 1,642,705 1,155,169 --- --- --- 225,847 14,636,232 1,154,060 119,876 (1,236) 14,255 378,483 16,381,403 1,625,287 --- --- --- --- 1,625,287 --- --- --- --- 1,264,522 1,282,397 --- 767,299 --- --- --- 768,077 --- --- --- 2,365,613 2,365,613 --- --- --- --- 265,586 270,587 880,780 760,181 --- 43,882 986,827 50,305,506 2,506,067 1,527,480 --- 43,882 4,882,548 56,617,467 (1,352,007) (1,407,604) (1,236) (29,627) (4,504,065) (40,236,064) 2,055,000 835,000 --- --- 5,956,277 50,899,467 --- --- --- --- --- (545,654) --- --- --- --- --- 160,464 --- --- --- 343,122 --- 668,117 2,055,000 835,000 --- 343,122 5,956,277 51,182,394 702,993 (572,604) (1,236) 313,495 1,452,212 10,946,330 2,729,567 797,833 881,071 107,394 100,012 31,170,318 $ 3,432,560 $ 225,229 $ 879,835 $ 420,889 $ 1,552,224 $ 42,116,648 129
COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2017 ASSETS COMMUNITY OTHER EMPLOYEE CDBG SERVICES BENEFITS Cash and investments $ --- $ --- $ 1,919,358 Taxes receivable --- --- 11,333,290 Accounts receivable 2,034 154,887 --- Loans receivable, net of allowance for doubtful accounts 737,548 --- --- Accrued interest receivable 1,645 --- --- Due from other funds 1,074 --- --- Due from other governmental units 2,550,615 1,142,997 --- Special assessments receivable 13,833 --- --- Inventory --- --- --- Prepaid items 1,756 125 19,864 Total assets $ 3,308,505 $ 1,298,009 $ 13,272,512 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES SPECIAL REVENUE Liabilities: Accounts payable $ 379,288 $ 795,400 $ 94,266 Accrued wages payable 79,812 2,064 292,266 Accrued employee benefits --- --- 851,639 Good faith, security deposits --- 27,000 --- Due to other funds 1,353,853 58,755 --- Due to other governmental units --- 120,000 --- Unearned revenue --- --- --- Total liabilities 1,812,953 1,003,219 1,238,171 Deferred inflows of resources: Unavailable revenue - property taxes --- --- 11,227,644 Unavailable revenue - intergovernmental 840,088 724,233 --- Total deferred inflows of resources 840,088 724,233 11,227,644 Fund balances: Nonspendable 1,756 125 19,864 Restricted 653,708 --- 786,833 Committed --- --- --- Unassigned --- (429,568) --- Total fund balances 655,464 (429,443) 806,697 Total liabilities, deferred inflows of resources and fund balances $ 3,308,505 $ 1,298,009 $ 13,272,512 130
SPECIAL REVENUE PERMANENT OTHER PERMANENT ROAD USE TORT SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ 5,533,342 $ 655,018 $ 4,549,013 $ 4,336,175 $ 398,050 $ 2,650 $ 17,393,606 --- 2,042,106 1,054,405 --- --- --- 14,429,801 140,341 --- 76,185 618 --- --- 374,065 --- --- 1,906,560 --- --- --- 2,644,108 --- --- 53,805 --- --- --- 55,450 --- --- 39,542 --- --- --- 40,616 5,620,632 --- 580,570 --- --- --- 9,894,814 15,374 --- --- --- --- --- 29,207 64,590 --- --- --- --- --- 64,590 3,675 9,259 180,168 --- --- --- 214,847 $ 11,377,954 $ 2,706,383 $ 8,440,248 $ 4,336,793 $ 398,050 $ 2,650 $ 45,141,104 $ 542,904 $ 16,616 $ 370,893 $ --- $ --- $ --- $ 2,199,367 377,069 49,028 35,740 --- --- --- 835,979 --- --- --- --- --- --- 851,639 --- --- 125,056 --- --- --- 152,056 --- --- 122,183 --- --- --- 1,534,791 --- --- --- --- --- --- 120,000 --- --- --- --- --- --- --- 919,973 65,644 653,872 --- --- --- 5,693,832 --- 2,022,469 1,039,891 --- --- --- 14,290,004 240,000 --- 23,831 --- --- --- 1,828,152 240,000 2,022,469 1,063,722 --- --- --- 16,118,156 68,265 9,259 180,168 3,473,882 357,117 --- 4,110,436 10,149,716 609,011 2,957,346 862,911 40,933 2,650 16,063,108 --- --- 3,762,333 --- --- --- 3,762,333 --- --- (177,193) --- --- --- (606,761) 10,217,981 618,270 6,722,654 4,336,793 398,050 2,650 23,329,116 $ 11,377,954 $ 2,706,383 $ 8,440,248 $ 4,336,793 $ 398,050 $ 2,650 $ 45,141,104 131
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS) NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2017 Revenues: OTHER COMMUNITY EMPLOYEE CDBG SERVICES BENEFITS Taxes $ --- $ --- $ 10,670,303 Licenses and permits --- 233 --- Fines and forfeitures --- --- --- Charges for sales and services --- 1,000 --- Use of money and property 21,115 67,230 --- Miscellaneous 220,024 285,967 313,075 Intergovernmental 10,421,290 3,240,323 467,462 Total revenues 10,662,429 3,594,753 11,450,840 Expenditures: Current: Public safety --- --- --- Public works --- --- --- Health and social services 4,845,526 3,553,643 --- Culture and recreation --- --- --- Community and economic development --- --- --- General government --- --- 2,877,028 Capital outlay --- 12,386 --- Total expenditures 4,845,526 3,566,029 2,877,028 Excess (deficiency) of revenues over expenditures 5,816,903 28,724 8,573,812 Other financing sources (uses): SPECIAL REVENUE Transfers in --- --- 2,000,000 Transfers out --- --- (10,452,303) Proceeds from damage claims --- --- --- Proceeds from capital asset sale --- 13,470 --- Total other financing sources (uses) --- 13,470 (8,452,303) Net changes in fund balances 5,816,903 42,194 121,509 Fund balances (deficits), beginning of year Fund balances (deficits), end of year (5,161,439) (471,637) 685,188 $ 655,464 $ (429,443) $ 806,697 132
SPECIAL REVENUE PERMANENT PERMANENT ROAD USE TORT OTHER SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ --- $ 1,982,466 $ 944,601 $ --- $ --- $ --- $ 13,597,370 126,417 --- --- --- --- --- 126,650 1,950 --- --- --- --- --- 1,950 2,162,651 --- 81,737 121,082 --- --- 2,366,470 --- --- 266,782 (15,969) 1,396 --- 340,554 201,513 26 1,397,747 --- --- --- 2,418,352 27,354,474 86,900 3,076,728 --- --- --- 44,647,177 29,847,005 2,069,392 5,767,595 105,113 1,396 --- 63,498,523 --- 222,807 4,690,048 --- --- --- 4,912,855 23,659,038 --- --- --- --- --- 23,659,038 --- --- --- --- --- --- 8,399,169 --- --- 766,476 --- --- --- 766,476 --- --- 702,234 --- --- --- 702,234 --- 1,675,834 79,380 --- --- --- 4,632,242 354,280 --- 735,585 --- --- --- 1,102,251 24,013,318 1,898,641 6,973,723 --- --- --- 44,174,265 5,833,687 170,751 (1,206,128) 105,113 1,396 --- 19,324,258 --- --- 1,784,463 --- --- --- 3,784,463 (5,708,794) --- --- --- --- --- (16,161,097) 121,406 --- --- --- --- --- 121,406 --- --- --- --- --- --- 13,470 (5,587,388) --- 1,784,463 --- --- --- (12,241,758) 246,299 170,751 578,335 105,113 1,396 --- 7,082,500 9,971,682 447,519 6,144,319 4,231,680 396,654 2,650 16,246,616 $ 10,217,981 $ 618,270 $ 6,722,654 $ 4,336,793 $ 398,050 $ 2,650 $ 23,329,116 133