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Emergency Optional <br />Other <br />Total <br />u <br />Services Land Federal/State <br />Sales <br />Governmental <br />Governmental <br />District Acquisition Grants <br />Tax <br />Funds <br />Funds <br />$ 11,055,147 $ 43,577,493 $ 10,817,686 $ <br />33,863,522 $ <br />24,966,263 $ <br />287,962,655 <br />143,132 <br />26,175 <br />58,834 <br />725,528 <br />_ <br />- <br />96,149 <br />273,316 - <br />18,000 <br />32,423 <br />566,696 <br />16,250 416,557' <br />1,007,418 <br />153,793 <br />5,063,093 <br />_ <br />_ <br />- <br />10,101 <br />9,178 <br />9,178 <br />_ <br />_ <br />- <br />666,667 <br />_ - <br />10,189 25,967 <br />500 <br />106,998 <br />_ - <br />987,105 <br />- <br />1,641,105 <br />$ 11,354,902 $ 43,577,493 $ 11,260,210 $ <br />35,902,220 $ <br />25,220,991 $ <br />296,991,302 <br />$ 813,131 $ 55,017 $ 570,698 $ <br />4,259,904 $ <br />1,591,364 $ <br />12,916,274 <br />141 - 22,035 <br />2,044,578 <br />207,789 <br />2,901,108 <br />105,207 <br />137,750 <br />654,555 <br />3,498 <br />482,430 <br />32,098 11,009,625 <br />62,876 <br />11,595,772 <br />_ <br />29,734 <br />29,734 <br />a <br />8,636 <br />- <br />729,722 <br />987,105 <br />845,370 55,017 11,716,201 <br />6,304,482 <br />2,033,011 <br />30,296,700 <br />_ _ <br />- <br />2,225,349 <br />21225,349 <br />28,610,633 <br />4,931,363 <br />34,208,663 <br />a987,105 <br />- <br />1,641,105 <br />45,300,882 <br />10,509,532 43,522,476 (455,991) <br />16,031,268 <br />183,318,603 <br />10,509,532 43,522,476 (455,991) <br />29,597,738 <br />23,187,980 <br />266,694,602 <br />$ 11,354,902 $ 43,577,493 $ 11,260,210 $ <br />35,902,220 $ <br />25,220,991 <br />Amounts reported for governmental activities in the statement of net assets <br />are different because: <br />Capital assets used in governmental activities are not financial resources, <br />therefore, are not reported in the fund. <br />355,363,421 <br />Long-term liabilities, including bonds payable ($77,150,060) and accrued <br />compensated absences ($5,361,670) are not due and payable in the current <br />(82,511,730) <br />period and, therefore, are not reported in the funds. <br />Accrued general long-term debt interest expenses are not financial uses and, <br />therefore, are not reported in the fund. <br />(644,481) <br />D <br />Special assessment receivables are not financial resources in the current <br />period and, therefore, are reported as unearned revenues. <br />96,149 <br />Accrued interest on special assessments is not recognized in the current <br />n <br />period because the resources are not available, therefore, not <br />ILII <br />reported in the fund. <br />72,211 <br />Internal service funds are used by management to charge the costs of certain <br />activities, such as insurance and fleet services, to individual funds. The <br />assets and liabilities of the internal service funds are included in <br />governmental activities in the statement of net assets. <br />9,566,937 <br />Grant revenues are not recognized in current period because the resources <br />are not available, therefore, are not reported in the fund. <br />7,323,175 <br />Interest revenues are not recognized in current period because the resources <br />not available, therefore, are not reported in the fund. <br />1,861,432 <br />are <br />Net assets of governmental activities <br />$ <br />557,821,716 <br />