Comprehensive Annual Financial Report (CAFR) - Johnson City

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NONMAJOR GOVERNMENTAL FUNDSSpecial Revenue Funds are used to account for specific revenues that are legally restricted to expenditure forparticular purposes.Freedom Hall Civic Center Fund is used to account for the revenues generated from the Civic Center'soperations. Fee revenues are supplemented by the General Fund to the extent of the facility's cost.School Federal Projects Fund accounts for all revenues received under this law.Special School Projects Fund accounts for all revenues received for various special projects for the schools.School Food Service Fund accounts for the revenues and expenditures of school cafeterias.School Site Based Fund accounts for the revenue and expenditures of the site based funds of the school activityfunds.Transportation Planning Fund is used to account for special state and federal pass-through state revenues.Drug Fund accounts for drug fines awarded by court action.Police Grant Fund accounts for all the police grants from the federal, state and local governments.Police Technology Fund accounts for fees provided by moving violations to fund safety equipment andtechnology for the police department.Community Development Fund accounts for Housing and Urban Development Funds.Senior Citizens Fund accounts for contributions and fundraising for the Senior Citizens Center.Employee Scholarship Fund accotints for donations from City employees for scholarships to City employeechildren who are entering college.Capital Project Funds, which include Equipment, Parks, Public Facilities, and Infrastructure, are used to accountfor the acquisition and construction of major capital facilities other than those financed by proprietary funds.Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, notprincipal, may be used for purposes that support the reporting government's programs.School Trust Fund is used to account for principal trust amounts named and related interest income. Theinterest is to be used for scholarships for graduating high school students.
CITY OF JOHNSON CITY, TENNESSEECOMBINING BALANCE SHEETNONMAJOR GOVERNMENTAL FUNDSJune 30, 2011Permanent TotalSpecial Capital Fund- NonmajorRevenue Project School Trust GovernmentalFunds Funds Fund. FundsASSETS:Cashon Hand $ 1,879 1,879Cash in Bank 1,524,639 200,340 1,724,979Cash on Deposit with State of Tennessee 38,326 38,326Cash Due from Central Depository 1,437,854 457,980 1,895,834Accounts Receivable (Net) 381 234,866 235,247Due from Federal Government 304,108 304,108Due from State of Tennessee 1,565,680 1,565,680Notes Receivable 35,220 35,220Restricted Cash 246,324 246,324Restricted Investments 10,645,005 10,645,005Inventories 135,248 135,248Total Assets $ 5,005,009 11,622,501 200,340 16,827,850LIABILITIES AND FUND BALANCES:Liabilities:Cash Due to Central Depository $ 196,012 621,913 817,925Accounts Payable 263,658 972,134 1,235,792Accrued Payroll Expenditures 304,034 304,034Accrued Expenditures 960 960Due to Other Funds 894,805 894,805Unearned Revenue 113,955 113,955Retainage Payable 325,255 325,255Total Liabilities 1,773,424 1,919,302 0 3,692,726Fund Balances:Nonspendable 135,248 200,340 335,588Restricted 2,607,099 9,703,199 12,310,298Committed 5,675 5,675Assigned 489,591 489,591Unassigned (6,028) (6,028)Total Fund Balances 3,231,585 9,703,199 200,340 13,135,124Total Liabilities and Fund Balances $ 5,005,009 11,622,501 200,340 16,827,850See Independent Auditors' Report.138
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Comprehensive Annual Financial Report (CAFR) - Johnson City

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