COMBINING BALANCE SHEET SCHEDULE ALL GENERAL FUND ACCOUNTS June 30, 2016 ASSETS GENERAL OTHER TOTALS Cash and investments $ 26,678,708 $ 2,599,415 $ 29,278,123 Taxes receivable 57,769,078 --- 57,769,078 Accounts receivable 4,270,964 115 4,271,079 Accrued interest receivable 114,241 --- 114,241 Due from other funds 389,848 --- 389,848 Due from other governmental units 1,355,306 --- 1,355,306 Advance to other funds 5,766,851 --- 5,766,851 Special assessments receivable 35,534 --- 35,534 Prepaid items 1,303,859 --- 1,303,859 Total assets $ 97,684,389 $ 2,599,530 $ 100,283,919 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ 2,786,202 $ 24,278 $ 2,810,480 Accrued wages payable 4,286,238 --- 4,286,238 Due to other funds 15,000 --- 15,000 Good faith, security deposits 874,598 31,400 905,998 Total liabilities 7,962,038 55,678 8,017,716 Deferred inflows of resources: Unavailable revenue - property taxes 55,492,887 --- 55,492,887 Total deferred inflows of resources 55,492,887 --- 55,492,887 Fund balance: Nonspendable 7,070,710 --- 7,070,710 Restricted --- 143,875 143,875 Committed 1,250,000 --- 1,250,000 Unassigned 25,908,754 2,399,977 28,308,731 Total fund balance 34,229,464 2,543,852 36,773,316 Total liabilities, deferred inflows of resources and fund balance $ 97,684,389 $ 2,599,530 $ 100,283,919 124
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ALL GENERAL FUND ACCOUNTS For the Fiscal Year Ended June 30, 2016 GENERAL OTHER TOTALS Revenues: Taxes $ 58,986,172 $ 19,689 $ 59,005,861 Franchise fees 12,375,349 --- 12,375,349 Licenses and permits 5,927,924 --- 5,927,924 Fines and forfeitures 6,511,452 --- 6,511,452 Charges for sales and services 16,862,480 3,327 16,865,807 Use of money and property 1,589,984 26,344 1,616,328 Miscellaneous 16,431,144 458,413 16,889,557 Intergovernmental 4,621,218 --- 4,621,218 Total revenues 123,305,723 507,773 123,813,496 Expenditures: Current: Public safety 101,491,100 18,150 101,509,250 Public works 8,273,841 --- 8,273,841 Health and social services 489,405 --- 489,405 Culture and recreation 21,433,823 --- 21,433,823 Community and economic development 5,339,385 1,061 5,340,446 General governmental 15,114,142 194,193 15,308,335 Capital outlay 739,932 --- 739,932 Total expenditures 152,881,628 213,404 153,095,032 (Deficiency) of revenues over expenditures (29,575,905) 294,369 (29,281,536) Other financing sources (uses): Transfers in 33,350,128 --- 33,350,128 Transfers out (2,408,025) --- (2,408,025) Proceeds from damage claims 105,619 --- 105,619 Proceeds from capital asset sale 55,408 528,941 584,349 Total other financing sources (uses) 31,103,130 528,941 31,632,071 Net changes in fund balance 1,527,225 823,310 2,350,535 Fund balance, beginning of year 32,702,239 1,720,542 34,422,781 Fund balance, end of year $ 34,229,464 $ 2,543,852 $ 36,773,316 125
COMBINING BALANCE SHEET SCHEDULE ALL CAPITAL PROJECTS ACCOUNTS June 30, 2016 ASSETS MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Cash and investments $ 5,482,596 $ 5,301,239 $ 5,300,631 $ 4,606,456 Accounts receivable 7,194 3,396 1,656,354 --- Due from other funds 1,095,985 --- 1,192,056 --- Due from other governmental units 217,894 --- 7,393,766 301,348 Prepaid items --- --- --- --- Special assessment receivables --- --- --- --- Total assets $ 6,803,669 $ 5,304,635 $ 15,542,807 $ 4,907,804 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities: Accounts payable $ 962 $ 27,319 $ 328,306 $ 20,094 Contracts payable 44,061 51,765 2,362,856 484,888 Accrued wages payable 3,793 28,842 75,626 56,026 Unearned revenue --- --- --- --- Total liabilities 48,816 107,926 2,766,788 561,008 Deferred inflows of resources: Unavailable revenue - intergovernmental 49,033 --- 2,206,092 264,811 Unavailable revenue - special assessment --- --- --- --- Total deferred inflows of resources 49,033 --- 2,206,092 264,811 Fund balance: Nonspendable --- --- --- --- Restricted --- --- --- --- Committed 6,705,820 5,196,709 10,569,927 4,081,985 Unassigned --- --- --- --- Total fund balance 6,705,820 5,196,709 10,569,927 4,081,985 Total liabilities, deferred inflows of resources and fund balance $ 6,803,669 $ 5,304,635 $ 15,542,807 $ 4,907,804 126
FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ 2,730,193 $ 901,810 $ 881,071 $ 798,778 $ 300,136 $ 26,302,910 --- 783 --- --- --- 1,667,727 --- --- --- --- --- 2,288,041 --- --- --- --- 300,000 8,213,008 --- --- --- --- 100,552 100,552 --- --- 2,620,990 --- --- 2,620,990 $ 2,730,193 $ 902,593 $ 3,502,061 $ 798,778 $ 700,688 $ 41,193,228 $ --- $ 90,395 $ --- $ 655,790 $ 596,439 $ 1,719,305 --- 12,491 --- --- 480 2,956,541 626 1,874 --- 289 3,757 170,833 --- --- --- 35,305 --- 35,305 626 104,760 --- 691,384 600,676 4,881,984 --- --- --- --- --- 2,519,936 --- --- 2,620,990 --- --- 2,620,990 --- --- 2,620,990 --- --- 5,140,926 --- --- --- --- 100,552 100,552 --- --- 881,071 --- --- 881,071 2,729,567 797,833 --- 107,394 --- 30,189,235 --- --- --- --- (540) (540) 2,729,567 797,833 881,071 107,394 100,012 31,170,318 $ 2,730,193 $ 902,593 $ 3,502,061 $ 798,778 $ 700,688 $ 41,193,228 127
COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL CAPITAL PROJECTS ACCOUNTS For the Fiscal Year Ended June 30, 2016 MUNICIPAL PARK BRIDGE BUILDINGS STREET IMPROVEMENT PROJECTS PROJECTS PROJECTS PROJECTS Revenues: Charges for sales and services $ --- $ --- $ --- $ --- Use of money and property (2,886) (11,456) (36,126) 41 Miscellaneous 36,904 (1,725) 4,354,361 762,560 Intergovernmental 2,162,182 --- 11,652,733 523,669 Total revenue 2,196,200 (13,181) 15,970,968 1,286,270 Expenditures: Current: Public safety --- --- --- --- Public works 211,968 --- 16,852 --- Culture and recreation --- --- --- 5,021 Community and economic development --- --- --- --- General government --- 198,009 --- --- Capital outlay 1,677,885 1,884,026 30,166,066 6,608,021 Total expenditures 1,889,853 2,082,035 30,182,918 6,613,042 Deficiency of revenues over expenditures 306,347 (2,095,216) (14,211,950) (5,326,772) Other financing sources (uses): Transfers in 1,102,000 3,436,962 15,970,074 5,345,000 Transfers out --- --- --- (387,036) Proceeds from damage claims --- --- 229,980 --- Proceeds from capital asset sale --- --- --- 35,000 Total other financing sources (uses) 1,102,000 3,436,962 16,200,054 4,992,964 Net changes in fund balance Fund balance, beginning of year 1,408,347 1,341,746 1,988,104 (333,808) 5,297,473 3,854,963 8,581,823 4,415,793 Fund balance, end of year $ 6,705,820 $ 5,196,709 $ 10,569,927 $ 4,081,985 128
FIRE SPECIAL URBAN OTHER PROTECTION LIBRARY ASSESSMENT RENEWAL CAPITAL PROJECTS PROJECTS PROJECTS PROJECTS PROJECTS TOTALS $ --- $ 92,700 $ --- $ 315 $ 20,583 $ 113,598 (5,593) (3,294) (6,524) 50,003 (13,923) (29,758) 105,036 24,575 332 --- 40,136 5,322,179 --- --- --- --- 300,000 14,638,584 99,443 113,981 (6,192) 50,318 346,796 20,044,603 21,210 --- --- --- --- 21,210 --- --- --- --- 1,365,820 1,594,640 --- 924,892 --- --- --- 929,913 --- --- --- 2,321 2,145,318 2,147,639 --- --- --- --- 570,171 768,180 1,161,385 515,795 --- 679,651 1,107,600 43,800,429 1,182,595 1,440,687 --- 681,972 5,188,909 49,262,011 (1,083,152) (1,326,706) (6,192) (631,654) (4,842,113) (29,217,408) 1,625,000 961,130 --- --- 4,280,000 32,720,166 (233,008) (6,000) --- --- --- (626,044) --- --- --- --- --- 229,980 100,000 --- --- 23,659 --- 158,659 1,491,992 955,130 --- 23,659 4,280,000 32,482,761 408,840 (371,576) (6,192) (607,995) (562,113) 3,265,353 2,320,727 1,169,409 887,263 715,389 662,125 27,904,965 $ 2,729,567 $ 797,833 $ 881,071 $ 107,394 $ 100,012 $ 31,170,318 129
COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS June 30, 2016 ASSETS COMMUNITY OTHER EMPLOYEE CDBG SERVICES BENEFITS Cash and investments $ --- $ --- $ 1,722,837 Taxes receivable --- --- 10,779,469 Accounts receivable --- 160,000 68,166 Loans receivable, net of allowance for doubtful accounts 812,460 --- --- Accrued interest receivable 1,340 --- --- Due from other funds --- --- --- Due from other governmental units 6,661,041 901,325 --- Special assessments receivable 19,160 --- --- Inventory --- --- --- Prepaid items 174 125 --- Total assets $ 7,494,175 $ 1,061,450 $ 12,570,472 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES SPECIAL REVENUE Liabilities: Accounts payable $ 5,082,376 $ 552,687 $ 73,758 Accrued wages payable 71,367 4,196 194,929 Accrued employee benefits --- --- 934,709 Good faith, security deposits --- --- --- Due to other funds 879,592 323,303 --- Due to other governmental units --- 160,000 --- Total liabilities 6,033,335 1,040,186 1,203,396 Deferred inflows of resources: Unavailable revenue - property taxes --- --- 10,681,888 Unavailable revenue - intergovernmental 6,622,279 492,901 --- Total deferred inflows of resources 6,622,279 492,901 10,681,888 Fund balances: Nonspendable 174 125 --- Restricted --- --- 685,188 Committed --- --- --- Unassigned (5,161,613) (471,762) --- Total fund balances (5,161,439) (471,637) 685,188 Total liabilities, deferred inflows of resources and fund balances $ 7,494,175 $ 1,061,450 $ 12,570,472 130
SPECIAL REVENUE PERMANENT OTHER PERMANENT ROAD USE TORT SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ 5,261,397 $ 500,002 $ 4,509,819 $ 4,229,773 $ 396,654 $ 2,650 $ 16,623,132 --- 2,003,035 869,512 --- --- --- 13,652,016 146,215 --- 151,539 1,907 --- --- 527,827 --- --- 1,972,881 --- --- --- 2,785,341 --- --- 49,806 --- --- --- 51,146 --- --- 73,032 --- --- --- 73,032 4,949,144 --- 249,236 --- --- --- 12,760,746 1,107 --- --- --- --- --- 20,267 378,235 --- --- --- --- --- 378,235 5,373 821 41,319 --- --- --- 47,812 $ 10,741,471 $ 2,503,858 $ 7,917,144 $ 4,231,680 $ 396,654 $ 2,650 $ 46,919,554 $ 450,622 $ 33,039 $ 164,678 $ --- $ --- $ --- $ 6,357,160 319,167 37,523 13,480 --- --- --- 640,662 --- --- 36,274 --- --- --- 970,983 --- --- 125,056 --- --- --- 125,056 --- --- 521,888 --- --- --- 1,724,783 --- --- --- --- --- --- 160,000 769,789 70,562 861,376 --- --- --- 9,978,644 --- 1,985,777 911,449 --- --- --- 13,579,114 --- --- --- --- --- --- 7,115,180 --- 1,985,777 911,449 --- --- --- 20,694,294 383,608 821 41,319 3,352,800 357,117 --- 4,135,964 9,588,074 446,698 2,699,872 878,880 39,537 2,650 14,340,899 --- --- 3,403,128 --- --- --- 3,403,128 --- --- --- --- --- --- (5,633,375) 9,971,682 447,519 6,144,319 4,231,680 396,654 2,650 16,246,616 $ 10,741,471 $ 2,503,858 $ 7,917,144 $ 4,231,680 $ 396,654 $ 2,650 $ 46,919,554 131
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (DEFICITS) NONMAJOR GOVERNMENTAL FUNDS For the Fiscal Year Ended June 30, 2016 Revenues: OTHER COMMUNITY EMPLOYEE CDBG SERVICES BENEFITS Taxes $ --- $ --- $ 10,673,168 Licenses and permits --- 60 --- Fines and forfeitures --- --- --- Charges for sales and services --- 2,000 --- Use of money and property 19,856 60,702 --- Miscellaneous 190,309 --- 775,569 Intergovernmental 5,763,991 4,823,875 524,954 Total revenues 5,974,156 4,886,637 11,973,691 Expenditures: Current: Public safety --- --- --- Public works --- --- --- Health and social services 12,181,430 5,684,429 --- Culture and recreation --- --- --- Community and economic development --- --- --- General government --- --- 3,504,878 Capital outlay --- --- --- Total expenditures 12,181,430 5,684,429 3,504,878 Excess (deficiency) of revenues over expenditures (6,207,274) (797,792) 8,468,813 Other financing sources (uses): SPECIAL REVENUE Transfers in --- --- 2,000,000 Transfers out (75,000) --- (10,678,010) Proceeds from damage claims --- --- --- Proceeds from capital asset sale --- --- --- Total other financing sources (uses) (75,000) --- (8,678,010) Net changes in fund balances (6,282,274) (797,792) (209,197) Fund balances, beginning of year Fund balances (deficits), end of year 1,120,835 326,155 894,385 $ (5,161,439) $ (471,637) $ 685,188 132
SPECIAL REVENUE PERMANENT PERMANENT ROAD USE TORT OTHER SPECIAL CEMETERY SWARTZELL WEISE BIRD TAX LIABILITY REVENUE MAINTENANCE ENDOWMENT HABITATS TOTALS $ --- $ 1,894,055 $ 872,792 $ --- $ --- $ --- $ 13,440,015 127,984 --- --- --- --- --- 128,044 8,825 --- --- --- --- --- 8,825 1,954,212 --- 78,846 111,467 --- --- 2,146,525 --- --- 562,425 (590) 939 --- 643,332 46,938 100 2,143,605 --- --- --- 3,156,521 26,811,650 92,827 2,113,150 --- --- --- 40,130,447 28,949,609 1,986,982 5,770,818 110,877 939 --- 59,653,709 --- 208,632 3,287,427 --- --- --- 3,496,059 20,226,088 --- --- --- --- --- 20,226,088 --- --- 167,523 --- --- --- 18,033,382 --- --- 591,409 --- --- --- 591,409 --- --- 3,307,965 --- --- --- 3,307,965 --- 1,700,298 59,648 --- --- --- 5,264,824 104,410 --- 981,128 --- --- --- 1,085,538 20,330,498 1,908,930 8,395,100 --- --- --- 52,005,265 8,619,111 78,052 (2,624,282) 110,877 939 --- 7,648,444 --- --- 1,948,156 --- --- --- 3,948,156 (5,441,878) --- (16,130) --- --- --- (16,211,018) 2,277 --- --- --- --- --- 2,277 --- --- 2,465,242 --- --- --- 2,465,242 (5,439,601) --- 4,397,268 --- --- --- (9,795,343) 3,179,510 78,052 1,772,986 110,877 939 --- (2,146,899) 6,792,172 369,467 4,371,333 4,120,803 395,715 2,650 18,393,515 $ 9,971,682 $ 447,519 $ 6,144,319 $ 4,231,680 $ 396,654 $ 2,650 $ 16,246,616 133