| Governmental Fund Types | Proprietary Fund Types | |||||
|---|---|---|---|---|---|---|
General | Special Revenue | Debt Service | Capital Projects | Enterprise | Internal Service | |
| Assets and Other Debits: | ||||||
| Cash and Cash Equivalents | $- | $356,909 | $- | $200,167 | $16,618 | $1,912 |
| Investments: | ||||||
| Equity in Combined Investment Funds. | - | - | - | - | - | - |
| Other | - | 27,035 | - | - | 52,920 | - |
| Receivables: | ||||||
| Taxes | 551,300 | 44,624 | - | - | - | - |
| Accounts, Net of Allowances.... | 298,442 | 23,787 | - | 2,047 | 3,549 | 1,853 |
| Tuition | - | - | - | - | - | - |
| Loans, Net of Allowances | - | 391,199 | - | - | 90,606 | - |
| Interest | 1,352 | 7,527 | 7,087 | 492 | 11,227 | - |
| Federal Grants Receivable | 63,363 | 8,074 | - | 13,139 | - | - |
| Non-Federal Grants Receivable | 1,415 | 314 | - | - | - | - |
| Deposits with U.S. Treasury | - | - | - | - | - | - |
| Due From Other Funds | 13,840 | 23,499 | - | 279,415 | - | 4,149 |
| Due From Component Units | - | - | - | - | - | - |
| Due From Primary Government. | - | - | - | - | - | - |
| Advances to Other Funds | - | 4,532 | - | - | - | - |
| Receivable From Other Governments | 386,638 | 6,771 | - | 46,705 | 3,588 | - |
| Inventories and Prepaid Items | 48,553 | 12,988 | - | - | 363 | 2,971 |
| Restricted Assets | - | - | 455,740 | - | 48,872 | - |
| Property, Plant & Equipment | - | - | - | - | 137,551 | 47,193 |
| Other Assets. | 102,428 | - | - | - | 1,740 | 1,215 |
| Other Debits: | ||||||
| Amount Available in Debt Service Fund | - | - | - | - | - | - |
| Amount to be Provided For Debt Retirement | - | - | - | - | - | - |
| Total Assets and Other Debits | $1,467,331 | $907,259 | $462,827 | $541,965 | $367,034 | $59,293 |
| Liabilities, Equity and Other Credits: | ||||||
| Liabilities: | ||||||
| Accounts Payable and Accrued Liabilities | 721,756 | 73,249 | - | 95,985 | 8,744 | 3,537 |
| Due to Other Funds | 330,999 | 3,151 | 7,087 | 8,791 | 2,459 | 10,993 |
| Due to Primary Government | - | - | - | - | - | - |
| Due to Component Units. | 224 | 11,176 | - | - | - | - |
| Payable to Other Governments. | 70,752 | 158 | - | - | - | - |
| Advances Due Other Funds | 4,532 | - | - | - | - | - |
| Deferred Revenue. | 487,490 | 28,687 | - | 21,137 | 31 | 2,748 |
| Escrow Deposits. | - | - | - | - | - | - |
| Notes and Loans Payable. | - | - | - | - | - | - |
| Deferred Compensation Liability | - | - | - | - | - | - |
| Agency Deposit Liabilities | - | - | - | - | - | - |
| General Obligation Bonds. | - | - | - | - | - | - |
| Transportation Related Bonds | - | - | - | - | - | - |
| Special Assessment Unemployment Compensation Bonds | - | - | - | - | - | - |
| Revenue Bonds | - | - | - | - | 214,170 | - |
| Capital Leases | - | - | - | - | - | - |
| Compensated Absences | - | - | - | - | 69 | 2,843 |
| Unfunded Pension Costs. | - | - | - | - | - | - |
| Workers Compensation Liability | - | - | - | - | - | - |
| Liability for Landfill Closure Costs | - | - | - | - | - | - |
| Amount Held for Institutions | - | - | - | - | - | - |
| Liability for Escheat Property | 28,850 | - | - | - | - | - |
| Claims and Judgements. | - | - | - | - | - | - |
| Malpractice Liability | - | - | - | - | - | - |
| Total Liabilities | 1,644,603 | 116,421 | 7,087 | 125,913 | 225,473 | 20,121 |
| Equity and Other Credits: | ||||||
| Investment in Fixed Assets | - | - | - | - | - | - |
| Contributed Capital | - | - | - | - | 101,409 | 7,930 |
| Retained Earnings: | ||||||
| Reserved.. | - | - | - | - | 22,329 | - |
| Unreserved.. | - | - | - | - | 17,823 | 31,242 |
| Fund Balances: | ||||||
| Reserved. | 462,645 | 423,108 | 455,740 | - | - | - |
| Unreserved, undesignated | (639,917) | 367,730 | - | 416,052 | - | - |
| Total Equity and Other Credits. | (177,272) | 790,838 | 455,740 | 416,052 | 141,561 | 39,172 |
| Total Liabilities, Equity and Other Credits. | $1,467,331 | $907,259 | $462,827 | $541,965 | $367,034 | $59,293 |
| Fiduciary | Account Groups | ||||||
|---|---|---|---|---|---|---|---|
| Fund Types | |||||||
| Trust and Agency | General Fixed Assets | General Long-Term Debt | Higher Education & University Hospital |
Total Primary Government (Memorandum only) | Component Units | Total Reporting Entity (Memorandum only) | |
| Assets and Other Debits: | |||||||
| Cash and Cash Equivalents | $865,521 | $- | $- | $265,530 | $1,706,657 | $127,894 | $1,834,551 |
| Investments: | |||||||
| Equity in Combined Investment Funds. | 13,676,961 | - | - | 383 | 13,677,344 | - | 13,677,344 |
| Other | 541,915 | - | - | 79,737 | 701,607 | 607,728 | 1,309,335 |
| Receivables: | |||||||
| Taxes | - | - | - | - | 595,924 | - | 595,924 |
| Accounts, Net of Allowances.... | 40,841 | - | - | 74,854 | 445,373 | 12,866 | 458,239 |
| Tuition | - | - | - | 447 | 447 | - | 447 |
| Loans, Net of Allowances | 347,066 | - | - | 29,305 | 858,176 | 2,517,590 | 3,375,766 |
| Interest | 24,283 | - | - | 182 | 52,150 | 41,353 | 93,503 |
| Federal Grants Receivable | - | - | - | - | 84,576 | - | 84,576 |
| Non-Federal Grants Receivable | 108 | - | - | - | 1,837 | - | 1,837 |
| Deposits with U.S. Treasury | 238,951 | - | - | - | 241,223 | - | 241,223 |
| Due From Other Funds | 10,793 | - | - | 65,380 | 397,076 | - | 397,076 |
| Due From Component Units | - | - | - | 45,237 | 45,237 | - | 45,237 |
| Due From Primary Government. | - | - | - | - | - | 55,980 | 55,980 |
| Advances to Other Funds | - | - | - | - | 4,532 | - | 4,532 |
| Receivable From Other Governments | 6,569 | - | - | - | 447,998 | - | 447,998 |
| Inventories and Prepaid Items | 464 | - | - | 9,233 | 74,571 | 2,014 | 76,585 |
| Restricted Assets | 307,978 | - | - | - | 812,590 | 3,008,993 | 3,821,583 |
| Property, Plant & Equipment | - | 3,502,771 | - | 1,693,549 | 5,381,064 | 261,244 | 5,642,308 |
| Other Assets. | 577,173 | - | - | 3,977 | 686,533 | 86,675 | 773,208 |
| Other Debits: | |||||||
| Amount Available in Debt Service Fund | - | - | 455,740 | - | 455,740 | - | 455,740 |
| Amount to be Provided For Debt Retirement | - | - | 15,982,718 | - | 15,982,718 | - | 15,982,718 |
| Total Assets and Other Debits | $16,638,621 | $3,502,771 | $16,438,458 | $2,267,814 | $42,653,373 | $6,722,337 | $49,375,710 |
| Liabilities, Equity and Other Credits: | |||||||
| Liabilities: | |||||||
| Accounts Payable and Accrued Liabilities | 25,032 | - | - | 111,162 | 1,039,465 | 126,607 | 1,166,072 |
| Due to Other Funds | 24,603 | - | - | 8,993 | 397,076 | - | 397,076 |
| Due to Primary Government | - | - | - | - | - | 45,237 | 45,237 |
| Due to Component Units. | - | - | - | 44,580 | 55,980 | - | 55,980 |
| Payable to Other Governments. | 371 | - | - | - | 71,281 | - | 71,281 |
| Advances Due Other Funds | - | - | - | - | 4,532 | - | 4,532 |
| Deferred Revenue. | 9,935 | - | - | 28,708 | 578,736 | 7,068 | 585,804 |
| Escrow Deposits. | - | - | - | - | - | 93,726 | 93,726 |
| Notes and Loans Payable. | - | - | 236,055 | 5,676 | 241,731 | - | 241,731 |
| Deferred Compensation Liability | 411,870 | - | - | - | 411,870 | - | 411,870 |
| Agency Deposit Liabilities | 1,361,232 | - | - | 8,012 | 1,369,244 | - | 1,369,244 |
| General Obligation Bonds. | - | - | 5,999,596 | - | 5,999,596 | - | 5,999,596 |
| Transportation Related Bonds | - | - | 3,201,076 | - | 3,201,076 | - | 3,201,076 |
| Special Assessment Unemployment Compensation Bonds | - | - | 911,505 | - | 911,505 | - | 911,505 |
| Revenue Bonds | 393,026 | - | - | 98,654 | 705,850 | 5,492,926 | 6,198,776 |
| Capital Leases | - | - | 54,397 | - | 54,397 | - | 54,397 |
| Compensated Absences | - | - | 261,616 | 48,899 | 313,427 | - | 313,427 |
| Unfunded Pension Costs. | - | - | 5,484,100 | - | 5,484,100 | - | 5,484,100 |
| Workers Compensation Liability | - | - | 268,150 | - | 268,150 | - | 268,150 |
| Liability for Landfill Closure Costs | - | - | - | - | - | 15,513 | 15,513 |
| Amount Held for Institutions | - | - | - | - | - | 359,441 | 359,441 |
| Liability for Escheat Property | - | - | - | - | 28,850 | - | 28,850 |
| Claims and Judgements. | - | - | 21,963 | - | 21,963 | - | 21,963 |
| Malpractice Liability | - | - | - | 8,633 | 8,633 | - | 8,633 |
| Total Liabilities | 2,226,069 | - | 16,438,458 | 363,317 | 21,167,462 | 6,140,518 | 27,307,980 |
| Equity and Other Credits: | |||||||
| Investment in Fixed Assets | - | 3,502,771 | - | 1,589,606 | 5,092,377 | - | 5,092,377 |
| Contributed Capital | - | - | - | - | 109,339 | 223,507 | 332,846 |
| Retained Earnings: | |||||||
| Reserved.. | - | - | - | - | 22,329 | 366,371 | 388,700 |
| Unreserved.. | - | - | - | - | 49,065 | (8,059) | 41,006 |
| Fund Balances: | |||||||
| Reserved. | 13,786,666 | - | - | 150,487 | 15,278,646 | - | 15,278,646 |
| Unreserved, undesignated | 625,888 | - | - | 164,404 | 934,157 | - | 934,157 |
| Total Equity and Other Credits | 14,412,554 | 3,502,771 | - | 1,904,497 | 21,485,913 | 581,819 | 22,067,732 |
| Total Liabilities, Equity and Other Credits | $16,638,623 | $3,502,771 | $16,438,458 | $2,267,814 | $42,653,375 | $6,722,337 | $49,375,712 |
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