Comprehensive Annual Financial Report (CAFR) - Johnson City

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CITY OF JOHNSON CITY, TENNESSEECOMBINING STATEMENT OF NET ASSETSNONMAJOR PROPRIETARY FUNDSJune 30, 2011RegionalTotalGolf Solid Mass Storm water NonmajorCourse Waste Transit Management ProprietaryFund Fund Fund Fund FundsASSETS:Current Assets:Cash on Hand $ 1,000 1,917 2,917Cash Due from Central Depository 2,639,792 145,874 1,046,676 3,832,342Accounts Receivable (Net) 38,155 16,364 96,943 151,462Due from Federal Government 460,326 460,326Due from State Government 155,933 155,933Inventories 88,833 88,833Prepaid Expenses 2,250 2,250Total Current Assets 92,083 2,677,947 780,414 1,143,619 4,694,063Noncurrent Assets:Capital Assets:Land 2,014,580 205,990 1,111,541 3,332,111Buildings 753,613 179,207 2,020,369 305,456 3,258,645Improvements Other than Buildings 868,891 222,145 9,740 1,100,776Equipment and Vehicles 937,267 1,747,514 4,190,916 915,580 7,791,277Less: Accumulated Depreciation (1,969,044) (822,201) (3,156,723) (280,879) (6,228,847)Construction in Progress 146,235 406,300 552,535Net Capital Assets 2,605,307 1,104,520 3,628,932 2,467,738 9,806,497Other Assets:Bond Issue Costs (Net) 9,745 9,745Total Noncurrent Assets 2,615,052 1,104,520 3,628,932 2,467,738 9,816,242Total Assets 2,707,135 3,782,467 4,409,346 3,611,357 14,510,305LIABILITIES:Current Liabilities:Cash Due to Central Depository 2,096,897 2,096,897Accounts Payable 13,985 46,668 98,557 74,463 233,673Accrued Payroll Expenses 31,780 27,335 46,408 19,448 124,971Accrued Expenses 8,759 8,759Deferred Revenue 34,250 750 . 35,000Retainage Payable 7,312 7,312Compensated Absences - Current Portion 24,389 22,922 54,643 10,281 112,235Bonds Payable- Current Portion 210,000 210,000Total Current Liabilities 2,420,060 96,925 207,670 104,192 2,828,847Noncurrent Liabilities:Compensated Absences 6,483 6,093 14,526 2,733 29,835Bonds Payable 945,000 945,000Less: Deferred Debt Refunding (36, l 07) (36, I 07)Special Commission Bonds 11,756 11,756Total Noncurrent Liabilities 915,376 17,849 14,526 2,733 950,484Total Liabilities 3,335,436 114,774 222,196 106,925 3,779,331NET ASSETS:Invested in Capital Assets, Net ofRelated Debt 1,450,307 1,104,520 3,628,932 2,467,738 8,651,497Unrestricted (2,078,608) 2,563,173 558,218 1,036,694 2,079,477Total Net Assets $ (628,301) 3,667,693 4,187,150 3,504,432 10,730,974See Independent Auditors' <strong>Report</strong>.156
CITY OF JOHNSON CITY, TENNESSEECOMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSNONMAJOR PROPRIETARY FUNDSFor the Fiscal Year Ended June 30, 2011RegionalTotalGolf Solid Mass Storm)'>'ater NonmajorCourse Waste Transit Management ProprietaryFund Fund Fund Fund FundsOperating Revenues:Charges for Services (Net) $ 852,9.36 2,484,240 388,797 2,076,145 5,802,118Other Revenue 615 44,181 27,506 72,302Total Operating Revenues 853,551 2,484,240 432,978 2,103,651 5,874,420Operating Expenses:Administration 65,642 98,911 164,553Personnel Services 754,074 682,463 2,001,429 379,686 3,817,652Contractual Services 15,381 514,156 31,865 169,855 731,257Materials and Supplies 71,250 72,403 103,619 133,274 380,546Repairs and Maintenance 116,141 426,867 497,586 47,553 1,088,147Items for Resale 40,406 40,406Other Operating Expenses 138,384 5,837 1f2,924 70,225 327,370Depreciation and Amortization 109,062 238,712 683,716 100,183 1,131,673Total Operating Expenses 1,244,698 2,006,080 3,431,139 999,687 7,681,604Operating Income (Loss) (391,147) 478,160 (2,998, 161) 1,103,964 (1,807, 184)Nonoperating Revenues {Expenses):Investment Income 2,570 644 3,214Operating Grants 1,646,942 1,646,942Interest Expenses and Commissions (75,672) (75,672)Amortization -Bond Cost (I ,949) (1,949)Gain (Loss) on Sale of Capital Assets (9,557) 11,554 1,997Total Nonoperating Revenues (Expenses) (77,621) (6,987) 1,658,496 644 1,574,532Income (Loss) Before Operating Transfersand Capital Contributions (468,768)- 471,173 (1,339,665) 1,104,608 (232,652)Transfers and Capital Contributions:Transfers In 568,768 636,500 1,205,268Transfers Out (147,808) (1 ,406) (149,214)Federal Capital Grant Revenue 160,357 160,357State Capital Grant Revenue 17,679 17,679Total Transfers and Capital Contributions 568,768 (147,808) 814,536 (I ,406) 1,234,090Change in Net Assets 100,000 323,365 (525,129) 1,103,202 1,001,438Net Assets, July I, 2010 (728,301) 3,344,328 4,712,279 2,401,230 9,729,536Net Assets, June 30, 2011 $ (628,301) 3,667,693 4,187,150 3,504,432 I 0,730,974See Independent Auditors' <strong>Report</strong>.157
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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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Comprehensive Annual Financial Report (CAFR) - Johnson City

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