Statement of Net Position
Combining Balance Sheet -
Nonmajor Governmental Funds
December 31, 2025
| Line item | Special Revenue |
Debt Service |
Capital Projects |
Total |
|---|---|---|---|---|
| Assets | ||||
| Cash and cash equivalents | $46,871,170 | $- | $15,620,430 | $62,491,600 |
| Receivables: | ||||
| Taxes | 2,624,270 | - | 2,793,812 | 5,418,082 |
| Interest | 3,922 | - | - | 3,922 |
| Accounts | 101,957 | - | - | 101,957 |
| Intergovernmental | 3,042,857 | - | 84,426 | 3,127,283 |
| Restricted: | ||||
| Cash and cash equivalents | - | 793,021 | - | 793,021 |
| Total assets | $52,644,176 | $793,021 | $18,498,668 | $71,935,865 |
|
Liabilities, Deferred Inflows of Resources and Fund Balances |
||||
| Liabilities | ||||
| Accounts payable | $956,776 | $- | $222,236 | $1,179,012 |
| Accrued payroll and withholdings payable | 139,783 | - | 17,472 | 157,255 |
| Unearned revenue | 1,591,879 | - | - | 1,591,879 |
| Interfund payable: | ||||
| Interfund payable | 8,635 | - | - | 8,635 |
| Total liabilities | 2,697,073 | - | 239,708 | 2,936,781 |
| Deferred Inflows of Resources | ||||
| Deferred revenue | 801,907 | - | 2,659,793 | 3,461,700 |
| Unavailable revenue | 4,712,788 | - | 218,445 | 4,931,233 |
| Total deferred inflows of resources | 5,514,695 | - | 2,878,238 | 8,392,933 |
| Fund Balances | ||||
| Restricted | 44,280,556 | 793,021 | 15,380,722 | 60,454,299 |
| Committed | 176,509 | - | - | 176,509 |
| Unrestricted (deficit) | (24,657) | - | - | (24,657) |
| Total fund balances | 44,432,408 | 793,021 | 15,380,722 | 60,606,151 |
|
Total liabilities, deferred inflows of resources and fund balances |
$52,644,176 | $793,021 | $18,498,668 | $71,935,865 |