Comprehensive Annual Financial Report (CAFR) - Johnson City

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CITY OF JOHNSON CITY, TENNESSEE· COMBINING BALANCE SHEETSCHOOL FUNDSJune 30, 2011School Special School SchoolFederal School Food Site TotalProjects Projects Service Based SchoolFund Fund Fund Fund FundsASSETS:Cash in Bank $ 1,034,886 489,753 1,524,639Due from State of Tennessee 1,107,165 170,281 228,157 1,505,603Inventories 135,248 135,248Total Assets $ 1,107,165 170,281 1,398,291 489,753 3,165A90LIABILITIES AND FUND BALANCES:Liabilities:Accounts Payable 88,105 162 88,267Accrued Payroll Expenditures 262,139 19,469 281,608Due to Other Funds 744,993 149,812 894,805Unearned Revenue 11,928 1,000 12,928Total Liabilities 1;107,165 170,281 162 1,277,608Fund Balances:Nonspendable 135,248 135,248Restricted 1,257,368 1,257,368Committed 5,675 5,675Assigned 489,591 489,591Total Fund Balances 0 0 1,398,291 489,591 1,887,882Total Liabilities and Fund Balances $ 1,107,165 170,281 1,398,291 489,753 3,165,490See Independent Auditors' <strong>Report</strong>.143
CITY OF JOHNSON CITY, TENNESSEECOMBINING STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCESSCHOOL FUNDSFor the Fiscal Year Ended June 30,2011School Special School SchoolFederal School Food Site TotalProjects Projects Service Based SchoolFund Fund Fund Fund FundsRevenues:Federal Government $ 7,347,521 30,005 2,038,770 9,416,296State ofTennessee 520,192 33,181 553,373Charges for Services 997,918 997,918Investment Earnings 7,191 7,191Total Revenues 7,347,521 550,197 3,077,060 0 10,974,778Expenditures:Current:Education 7,022,509 571,726 641,633 8,235,868School Food Service 2,797,228 2,797,228Capital Outlay 279,766 81,382 361,148Total Expenditures 7,302,275 571,726 2,878,610 641,633 11,394,244Excess (Deficiency) of RevenuesOver (Under) Expenditures 45,246 (21,529) 198,450 (641,633) (419,466)Other Financing Sources (Uses):Transfers (Net) (45,246). 21,529 681,080 657,363Total Other Financing Sources (Uses) (45,246) 21,529 0 681,080 657,363Net Change in Fund Balances 0 0 198,450 39,447 237,897Fund Balances, July 1, 2010 1,255,007 450,144 1,705,151Purchase Method InventoryAdjustment (55,166) (55,166)Fund Balances, July 1, 2010 (Restated) 0 0 1,199,841 450,144 1,649,985Fund Balances, June 30, 2011 $ 0 0 1,398,291 489,591 1,887,882See Independent Auditors' <strong>Report</strong>.144
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Budgeting Controls. In addition, th
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Honorable Mayor and Board of Commis
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Both of the government-wide financi
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City of Johnson City's Net AssetsGo
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Financial Analysis of the City's Fu
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