Comprehensive Annual Financial Report - Cobb County

Cobb County, Georgia
All Nonmajor Governmental Funds
Combining Balance Sheet
September 30, 2007
Assets
Total Nonmajor
Special Revenue
Funds
Total Nonmajor
Capital Project
Funds
Debt Service
Fund
Total Nonmajor
Governmental
Funds
Cash and cash equivalents $ 12,953,723 $ 44,370,967 $ 4,290,143 $ 61,614,833
Receivables:
Taxes - - 5,263,944 5,263,944
Accrued interest 11,797 - 106 11,903
Other 2,141,061 180,861 79,893 2,401,815
Due from other funds 3,888,100 31,305,086 130,581 35,323,767
Due from component units 320,443 - - 320,443
Due from other governments and agencies 3,361,886 2,527,641 - 5,889,527
Prepaid expenditures 1,733 - - 1,733
Total assets $ 22,678,743 $ 78,384,555 $ 9,764,667 $ 110,827,965
Liabilities and Fund Balances
Liabilities:
Cash overdraft $ 320,443 $ - $ - $ 320,443
Accounts payable 2,564,134 6,507,300 - 9,071,434
Accrued payroll 179,118 - - 179,118
Due to other funds 1,640,091 903,933 - 2,544,024
Due to others 27,356 - - 27,356
Due to other governments and agencies 726,175 - - 726,175
Deferred revenue 1,206,138 53,869 383,700 1,643,707
Total liabilities $ 6,663,455 $ 7,465,102 $ 383,700 $ 14,512,257
Fund balances:
Reserved for:
Encumbrances $ 4,197,742 $ 26,135,083 $ - $ 30,332,825
Inventories and prepaid expenditures 1,733 - - 1,733
Debt service - - 9,380,967 9,380,967
Unreserved designated for:
Construction and capital outlay 3,998,789 44,784,370 - 48,783,159
Debt service 258,518 - - 258,518
Unreserved undesignated 7,558,506 - - 7,558,506
Total fund balances $ 16,015,288 $ 70,919,453 $ 9,380,967 $ 96,315,708
Total liabilities and fund balances $ 22,678,743 $ 78,384,555 $ 9,764,667 $ 110,827,965
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