| Governmental Fund Types | Proprietary Fund Types | |||||
|---|---|---|---|---|---|---|
| Special | Debt | Capital | Internal | |||
| General | Revenue | Service | Projects | Enterprise | Service | |
| Assets and Other Debits: | ||||||
| Cash and Cash Equivalents | $ - | $251,902 | $47,525 | $ - | $13,507 | $ - |
| Investments | - | 25,643 | 372,639 | - | 51,722 | - |
| Receivables: | ||||||
| Taxes | 452,623 | 49,162 | - | - | - | - |
| Accounts, Net of Allowances. | 232,731 | 9,438 | - | 6,124 | 3,186 | 2,529 |
| Tuition | - | - | - | - | - | - |
| Loans, Net of Allowances | - | 360,026 | - | - | 96,593 | - |
| Interest. | 1,248 | 6,940 | 6,282 | 373 | 10,992 | - |
| Federal Grants Receivable | 51,454 | 7,183 | - | - | - | - |
| Non-Federal Grants Receivable | 1,676 | 538 | - | - | - | - |
| Deposits With U.S. Treasury | - | - | - | - | - | - |
| Due From Other Funds | 22,207 | 147,820 | - | 288,042 | - | 6,699 |
| Due From Component Unit. | - | 181 | - | - | - | - |
| Due From Primary Government. | - | - | - | - | - | - |
| Receivable From Other Governments. | 349,903 | 5,580 | - | 68,289 | 3,610 | - |
| Inventories and Prepaid Items. | 47,528 | 13,210 | - | - | 284 | 5,119 |
| Restricted Assets. | - | - | - | - | 47,383 | - |
| Property, Plant & Equipment | - | - | - | - | 138,640 | 41,280 |
| Other Assets | - | 120 | - | - | 2,016 | 1,555 |
| Other Debits: | ||||||
| Amount Available in Debt Service Fund | - | - | - | - | - | - |
| Amount to be Provided For Debt Retirement | - | - | - | - | - | - |
| Total Assets and Other Debits. | $1,159,370 | $877,743 | $426,446 | $362,828 | $367,933 | $57,182 |
| Liabilities, Equity and Other Credits: | ||||||
| Liabilities: | ||||||
| Accounts Payable and Accrued Liabilities | $715,837 | $64,163 | $ - | $144,980 | $8,589 | $6,706 |
| Due to Other Funds | 472,884 | 3,162 | 6,283 | 2,259 | 3,320 | 9,508 |
| Due to Primary Government | - | - | - | - | - | - |
| Payable to Other Governments | 36,757 | - | - | - | - | - |
| Due to Component Units | - | - | - | - | - | - |
| Deferred Revenue. | 295,638 | 30,367 | - | 21,823 | - | 2,320 |
| Escrow Deposits | - | - | - | - | - | - |
| Notes and Loans Payable | - | - | - | - | - | - |
| Deferred Compensation Liability. | - | - | - | - | - | - |
| Agency Deposit Liabilities. | - | - | - | - | - | - |
| General Obligation Bonds | - | - | - | - | - | - |
| Transportation Related Bonds. | - | - | - | - | - | - |
| Special Assessment Unemploy. Comp. Bonds | - | - | - | - | - | - |
| Revenue Bonds. | - | - | - | - | 219,105 | - |
| Capital Leases. | - | - | - | - | - | - |
| Compensated Absences. | - | - | - | - | 34 | 3,415 |
| Unfunded Pension Costs | - | - | - | - | - | - |
| Workers Compensation Liability. | - | - | - | - | - | - |
| Liability for Landfill Closure Costs | - | - | - | - | - | - |
| Amount Held for Institutions. | - | - | - | - | - | - |
| Liability for Escheat Property | 18,950 | - | - | - | - | - |
| Claims & Judgments. | - | - | - | - | - | - |
| Malpractice Liability | - | - | - | - | - | - |
| Total Liabilities | 1,540,066 | 97,692 | 6,283 | 169,062 | 231,048 | 21,949 |
| Equity and Other Credits: | ||||||
| Investment in Fixed Assets | - | - | - | - | - | - |
| Contributed Capital | - | - | - | - | 99,538 | 7,930 |
| Retained Earnings: | ||||||
| Reserved | - | - | - | - | 21,700 | - |
| Unreserved. | - | - | - | - | 15,647 | 27,303 |
| Fund Balances: | ||||||
| Reserved | 196,183 | 395,280 | 420,163 | - | - | - |
| Unreserved, undesignated. | (576,879) | 384,771 | - | 193,766 | - | - |
| Total Equity and Other Credits | (380,696) | 780,051 | 420,163 | 193,766 | 136,885 | 35,233 |
| Total Liabilities, Equity and Other Credits | $1,159,370 | $877,743 | $426,446 | $362,828 | $367,933 | $57,182 |
| Fiduciary | Account Groups | Total | Total | ||||
|---|---|---|---|---|---|---|---|
| Fund Types | Higher | Primary | Reporting | ||||
| General | General | Education & | Government | Entity | |||
| Trust and | Fixed | Long-Term | University | (Memorandum | Component | (Memorandum | |
| Agency | Assets | Debt | Hospital | only) | Units | only) | |
| Assets and Other Debits: | |||||||
| Cash and Cash Equivalents | $1,294,487 | $ - | $ - | $263,698 | $1,871,119 | $309,252 | $2,180,371 |
| Investments | 10,736,508 | - | - | 66,306 | 11,252,818 | 589,437 | 11,842,255 |
| Receivables: | |||||||
| Taxes | - | - | - | - | 501,785 | - | 501,785 |
| Accounts, Net of Allowances. | 30,050 | - | - | 71,111 | 355,169 | 13,693 | 368,862 |
| Tuition | - | - | - | 786 | 786 | - | 786 |
| Loans, Net of Allowances | 313,334 | - | - | 28,675 | 798,628 | 2,313,434 | 3,112,062 |
| Interest. | 21,255 | - | - | 525 | 47,615 | 42,777 | 90,392 |
| Federal Grants Receivable | - | - | - | - | 58,637 | - | 58,637 |
| Non-Federal Grants Receivable | - | - | - | - | 2,214 | - | 2,214 |
| Deposits With U.S. Treasury | 129,524 | - | - | - | 129,524 | - | 129,524 |
| Due From Other Funds | 18,167 | - | - | 71,667 | 554,602 | 2,628 | 557,230 |
| Due From Component Unit. | - | - | - | - | 181 | - | 181 |
| Due From Primary Government. | - | - | - | - | - | 8364 | 8,364 |
| Receivable From Other Governments. | 17,759 | - | - | - | 445,141 | - | 445,141 |
| Inventories and Prepaid Items. | 839 | - | - | 10,387 | 77,367 | 2,260 | 79,627 |
| Restricted Assets. | 250,847 | - | - | - | 298,230 | 2,695,395 | 2,993,625 |
| Property, Plant & Equipment | - | 3,581,982 | - | 1,534,736 | 5,296,638 | 269,529 | 5,566,167 |
| Other Assets | 633,739 | - | - | 75,822 | 713,252 | 73,948 | 787,200 |
| Other Debits: | |||||||
| Amount Available in Debt Service Fund | - | - | 420,163 | - | 420,163 | - | 420,163 |
| Amount to be Provided For Debt Retirement | - | - | 15,256,552 | - | 15,256,552 | - | 15,256,552 |
| Total Assets and Other Debits | $13,446,509 | $3,581,982 | $15,676,715 | $2,123,713 | 38,080,421 | $6,320,717 | $44,401,138 |
| Liabilities, Equity and Other Credits: | |||||||
| Liabilities: | |||||||
| Accounts Payable and Accrued Liabilities | $26,685 | - | - | $102,162 | $1,069,122 | $154,324 | $1,223,446 |
| Due to Other Funds | 24,891 | - | 14,323 | 17,972 | 554,602 | 2,628 | 557,230 |
| Due to Primary Government | - | - | - | - | 0 | 181 | 181 |
| Payable to Other Governments | 438 | - | - | - | 37,195 | 1,641 | 38,836 |
| Due to Component Units | - | - | 8,364 | - | 8,364 | - | 8,364 |
| Deferred Revenue. | 8,281 | - | - | 27,358 | 385,787 | 7,531 | 393,318 |
| Escrow Deposits | - | - | - | - | 0 | 77,284 | 77,284 |
| Notes and Loans Payable | - | - | 315,710 | 5,860 | 321,570 | 4,850 | 326,420 |
| Deferred Compensation Liability. | 342,694 | - | - | - | 342,694 | - | 342,694 |
| Agency Deposit Liabilities. | 1,313,057 | - | - | 11,020 | 1,324,077 | - | 1,324,077 |
| General Obligation Bonds | - | - | 5,524,747 | - | 5,524,747 | - | 5,524,747 |
| Transportation Related Bonds. | - | - | 2,991,319 | - | 2,991,319 | - | 2,991,319 |
| Special Assessment Unemploy. Comp. Bonds | - | - | 990,700 | - | 990,700 | - | 990,700 |
| Revenue Bonds. | 319,208 | - | - | 92,249 | 630,562 | 5,226,925 | 5,857,487 |
| Capital Leases. | - | - | 55,551 | - | 55,551 | - | 55,551 |
| Compensated Absences. | - | - | 257,184 | 29,008 | 289,641 | - | 289,641 |
| Unfunded Pension Costs | - | - | 5,206,748 | - | 5,206,748 | - | 5,206,748 |
| Workers Compensation Liability. | - | - | 286,954 | - | 286,954 | - | 286,954 |
| Liability for Landfill Closure Costs | - | - | - | - | 0 | 12,804 | 12,804 |
| Amount Held for Institutions. | - | - | - | - | 0 | 285,673 | 285,673 |
| Liability for Escheat Property | - | - | - | - | 18,950 | - | 18,950 |
| Claims & Judgments. | - | - | 25,115 | - | 25,115 | - | 25,115 |
| Malpractice Liability | - | - | - | 10,564 | 10,564 | - | 10,564 |
| Total Liabilities | 2,035,254 | - | 15,676,715 | 296,193 | 20,074,262 | 5,773,841 | 25,848,103 |
| Equity and Other Credits: | |||||||
| Investment in Fixed Assets | - | 3,581,982 | - | 1,435,720 | 5,017,702 | - | 5,017,702 |
| Contributed Capital | - | - | - | - | 107,468 | 218,613 | 326,081 |
| Retained Earnings: | |||||||
| Reserved | - | - | - | - | 21,700 | 350,763 | 372,463 |
| Unreserved. | - | - | - | - | 42,950 | (22,500) | 20,450 |
| Fund Balances: | |||||||
| Reserved | 11,127,891 | - | - | 174,634 | 12,314,151 | - | 12,314,151 |
| Unreserved, undesignated. | 283,364 | - | - | 217,166 | 502,188 | - | 502,188 |
| Total Equity and Other Credits. | 11,411,255 | 3,581,982 | - | 1,827,520 | 18,006,159 | 546,876 | 18,553,035 |
| Total Liabilities, Equity and Other Credits | $13,446,509 | $3,581,982 | $15,676,715 | $2,123,713 | $38,080,421 | $6,320,717 | $44,401,138 |
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