BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2015
11 61 21 51
General Special Debt Capital
Current Revenue Service Projects Total
Expense Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 3,411,490 $ 682,197 $ – $ – $ 4,093,687
Investments 28 – 1,391 – 1,419
Taxes receivable, net 228,342 – – – 228,342
Deposit with Retirement Board 20,672 – – – 20,672
Prepaid Workers’ Comp 60,532 – – – 60,532
Food service receivable, net – 183,261 – – 183,261
Other receivables 389,122 80,577 – – 469,699
Due from other governments:
State aid receivable 154,778 – – – 154,778
PEIA allocation receivable 453,962 – – – 453,962
Reimbursements receivable – 562,040 – – 562,040
Prepaid Expenses 79,253 – – 79,253
Due from other funds – – – – –
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Total assets 4,798,179 1,508,075 1,391 – 6,307,645
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Deferred outflows of resources – – – – –
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Total deferred outflows of resources – – – – –
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TOTAL ASSETS PLUS DEFERRED
OUTFLOWS OF RESOURCES $4,798,179 $1,508,075 $1,391 $ – $6,307,645
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LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities:
Salaries payable and related payroll liabilities $2,638,433 $396,049 $ – $ – $3,034,482
Other post employment benefits payable 1,142,314 – – 1,142,314
PEIA premiums payable 398,535 65,388 – – 463,923
Accounts payable & Payable to others 267,277 345,159 – – 612,436
Accrued food service collections – 3,204 – – 3,204
Due to other funds – – – – –
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Total liabilities 4,446,559 809,800 – – 5,256,359
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Deferred inflows of resources 361,736 169,011 – – 530,747
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Total deferred inflows of resources 361,736 169,011 – – 530,747
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Fund Balances:
Nonspendable 160,457 – – – 160,457
Restricted – 529,264 1,391 – 530,655
Committed – – – – –
Assigned – – – – –
Unassigned (170,573) – – – (170,573)
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Total fund balances (10,116) 529,264 1,391 520,539
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TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES $4,798,179 $1,508,075 $1,391 $ – $6,307,645
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The notes to the financial statments are an integral part of this statement, however, to conserve space, they are not included in the publication but are available for review at the board office.