Comprehensive Annual Financial Report

EXHIBIT C
CITY OF RICHMOND, VIRGINIA
BALANCE SHEET
GOVERNMENTAL FUNDS
June 30, 2012
Other Governmental
General
Debt Service Capital Projects Fund
Funds
Total
Assets
Cash and Cash Equivalents (Note 3) $ 143,532,681 $ -- $ 28,550,889 $ 279,313 $ 172,362,883
Receivables (Net of Allowance for Doubtful Accounts):
Taxes and Licenses 41,907,334 -- -- -- 41,907,334
Accounts 9,935,390 -- -- 3,056,661 12,992,051
Due From Other Funds (Note 4) 38,540,129 595,765 675,494 12,022,670 51,834,058
Due From Component Unit 1,178,565 -- -- -- 1,178,565
Due From Other Governments (Note 5) 33,328,615 -- -- 11,519,421 44,848,036
Restricted Assets - Cash and Investments (Note 3) -- 2,268,981 25,114,801 192,548 27,576,330
Note Receivable (Note 6) 543,100 -- -- -- 543,100
Total Assets $ 268,965,814 $ 2,864,746 $ 54,341,184 $ 27,070,613 $ 353,242,357
Liabilities and Fund Balances
Liabilities:
Accounts Payable $ 3,335,191 $ -- $ 16,830,840 $ 6,896,502 $
27,062,533
Accrued Liabilities 13,877,276 -- 307,200 238,355 14,422,831
Due To Other Funds (Note 4) 12,698,164 605,578 22,397,650 3,377,155 39,078,547
Due To Other Governments (Note 5) 60,007 -- -- -- 60,007
Due To Component Units 34,672,648 -- -- -- 34,672,648
Other Liabilities and Claims (Note 10) 2,868,510 -- -- -- 2,868,510
Deferred Revenues 39,440,523 20,095 10,011,737 1,022,756 50,495,111
Total Liabilities 106,952,319 625,673 49,547,427 11,534,768 168,660,187
Fund Balances: (Note 9)
Nonspendable 1,029,600 -- -- 193,729 1,223,329
Restricted -- -- 7,596,789 8,667,944 16,264,733
Committed 53,073,041 2,268,981 675,494 6,812,492 62,830,008
Assigned 35,002,000 -- -- (138,320) 34,863,680
Unassigned 72,908,854 (29,908) (3,478,526) -- 69,400,420
Total Fund Balances 162,013,495 2,239,073 4,793,757 15,535,845 184,582,170
Total Liabilities and Fund Balances $ 268,965,814 $ 2,864,746 $ 54,341,184 $ 27,070,613 $ 353,242,357
The accompanying notes are an integral part of the basic financial statements.
(Continued)
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