| Capital Projects Funds | Debt Service Funds | ||
| Special Assessment District | City Highlands Undergrounding | Total Nonmajor Funds | |
| ASSETS | |||
| Cash and investments | $ 209,633 | $ 158,966 | $ 87,177,472 |
| Receivables: | |||
| Accounts | - | - | 435,390 |
| Assessments | - | 952,714 | 956,907 |
| Accrued interest | - | - | 32,632 |
| Loans | - | - | 789,624 |
| Deposits | - | - | 20,000 |
| Prepaid expenses | - | - | 55,239 |
| Due from other governments | - | 4,289 | 1,265,101 |
| Advances to other funds | - | - | 1,598,773 |
| Inventories | - | - | 11,183 |
| Restricted assets: | |||
| Cash with fiscal agent | 57 | - | 57 |
| Total assets | $ 209,690 | $ 1,115,969 | $ 92,342,378 |
| LIABILITIES | |||
| Accounts payable | $ - | $ - | $ 3,689,802 |
| Unearned revenue | - | - | 584,526 |
| Due to other funds | - | - | 84,095 |
| Advances from other funds | - | - | 709,000 |
| Total liabilities | - | - | 5,067,423 |
| DEFERRED INFLOWS OF RESOURCES | |||
| Unavailable revenue | - | 952,714 | 985,346 |
| Total deferred inflows of resources | - | 952,714 | 985,346 |
| FUND BALANCES | |||
| Nonspendable | - | - | 75,239 |
| Restricted total | 209,690 | 163,255 | 57,244,963 |
| Committed | - | - | 1,966,005 |
| Assigned | - | - | 27,003,402 |
| Total fund balances | 209,690 | 163,255 | 86,289,609 |
| Total liabilities, deferred inflows, and fund balances | $ 209,690 | $ 1,115,969 | $ 92,342,378 |