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<br />
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<br />
<br />. .... .
<br />. . . ..
<br />n .
<br />.. ...
<br />
<br />........M....____.
<br />. .. .... .
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<br />
<br />.~OTE :10.:- NET ASSETS AND 'FuND BALANCES (CONTINUED) '..'
<br />.. . .
<br />. .. .
<br />
<br />, c. . ReconCiliation of General Fund Fund Balance to Governmental ACtivities Unrestricted
<br />Net Assets .
<br />
<br />,As,of June 30, 2008:, unrestricted net assets of governmental activiti~s .~econci~es with the general f~d
<br />fund balance as follows: .
<br />
<br />i,-,,'
<br />
<br />. Reconciliation of General Fund Fwld Balance ,.
<br />: to Governmental Activities t1nrestric~ NetAssets :.
<br />
<br />General' Fund Fund Balance
<br />
<br />Add U~estricted Net:As~ts of the followmg funds:: :<.
<br />
<br />Capita] Projects Funds
<br />Capital Outlay Fund
<br />
<br />.' , : InterrulI Service;Fund.~', .....:
<br />. .. :Equipment Services
<br />, .Self InSurance . .
<br />Internal Services
<br />Employee Benefits:
<br />
<br />. ,.Add: .. .. ..;
<br />ACcrued Illterest Receivable
<br />Deferred Revenue '
<br />Unamonized bond issuance costs
<br />
<br />.. ,:$:46,454.883:
<br />
<br />25,907,877
<br />
<br />.5,566,959 .
<br />1,490,9,66 :
<br />. : 1,074,293-
<br />(1,627.621) .
<br />
<br />454,q4
<br />. ,1,431~292"
<br />1,416,853
<br />
<br />.Deduct;. : .. ,"
<br />. Compensated Absences. .. '
<br />. Debt,issued for piuJl:os.es ~tl]er t1~a11 capital as:sets.
<br />
<br />Unrestricted. N et Assets of Governmental Activities
<br />
<br />(7,663,911)
<br />( 11,401",393)
<br />$63,104,332
<br />
<br />. . . .
<br />;Funds not listed in the above reconCiliation lui:d no unres~cted net assets
<br />at June 30. 2008. : .;. , ,
<br />
<br />D~
<br />
<br />DefICit .Fund E'luitylNet'Assets.,
<br />
<br />The Employee Benefits .internal service fu~d: had a deficit .i1et'~sets balan~e of $1,627,621 due to an
<br />unfunded increa,se in net OPEB~obIiga~ion.'
<br />
<br />. . . . . .
<br />
<br />, i NOTE:}:!' ~:FuNDS WITH EXPENDITURES EXCEEDING APPROPRIAT10NS. .:
<br />
<br />)be budgetary:expenditUres ex~eeded"appropriations in the transportation grants .fund;.traffk safety fund,
<br />.: and the 1997 : tax allocation :refunding bonds : fund. . Sufficient. revenues :were available to fund these.
<br />. e~penditures. . .. .
<br />
<br />n.
<br />.. . .
<br />
<br />.:.'. ~57 :'
<br />
<br />.. \.;
<br />
<br />M" i:'
<br />.-
<br />
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<br />
<br />':..; :~:.:":~.~...h :::.:'L~ :::M :",~:,: ':,:':'.
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