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                                                                             City of Muskegon
                                                                            Governmental Funds

                                                                             BALANCE SHEET

                                                                            December 31, 2003



                                                                                                                                                     Other                              Total 
                                                                                        Major Street                                              Governmental                Governmental 
                                                       General                     and Trunkline                      Local Street                   Funds                          Funds
ASSETS
   Cash and cash equivalents (note A and B)      $                      -          $          322,624
                                                                                                                 $                    -      $        5,307,819
                                                                                                                                                                              $        5,630,443
                                                                                                                                                                                         
   Investments (note A and B)                             5,531,111
                                                                                                           -                           -               1,293,542
                                                                                                                                                                                        6,824,653
                                                                                                                                                                                         
   Receivables (net of allowance for                                                                                                          
     uncollectibles) (note A)
      Accounts and loans                                     941,906
                                                                                                 21,725
                                                                                                                                       -                  682,641
                                                                                                                                                                                        1,646,272
                                                                                                                                                                                         
      Special assessment                                                 -                  1,394,474
                                                                                                                        1,767,983
                                                                                                                                                       1,305,303
                                                                                                                                                                                        4,467,760
                                                                                                                                                                                         
      Taxes
         Property                                         5,998,534
                                                                                                           -                           -                    57,959
                                                                                                                                                                                        6,056,493
                                                                                                                                                                                         
         Income                                           1,558,649
                                                                                                           -                           -                              -                 1,558,649
                                                                                                                                                                                         
   Due from other funds (note E)                          1,036,348
                                                                                            8,081,356
                                                                                                                                       -                  177,313
                                                                                                                                                                                        9,295,017
                                                                                                                                                                                         
   Due from component units (note E)                         177,304
                                                                                                           -                           -                              -                    177,304
                                                                                                                                                                                              
   Due from other governmental units                         840,418
                                                                                               424,214
                                                                                                                           512,205
                                                                                                                                                       1,232,275
                                                                                                                                                                                        3,009,112
                                                                                                                                                                                         
   Prepaid items (note A)                                    100,642
                                                                                                 16,085
                                                                                                                               4,262
                                                                                                                                                              2,235
                                                                                                                                                                                           123,224
                                                                                                                                                                                              

TOTAL ASSETS                                     $     16,184,912
                                                                                   $     10,260,478              $     2,284,450             $      10,059,087
                                                                                                                                                                              $      38,788,927

LIABILITIES AND FUND BALANCES
Liabilities
   Accounts payable                              $          254,003
                                                                                   $          342,398
                                                                                                                 $          57,820
                                                                                                                                             $             92,805
                                                                                                                                                                              $           747,026
                                                                                                                                                                                              
   Accrued payroll                                           297,228
                                                                                                 14,674
                                                                                                                             11,085
                                                                                                                                                              6,178
                                                                                                                                                                                           329,165
                                                                                                                                                                                              
   Due to other funds (note E)                            6,239,088
                                                                                                           -               493,226
                                                                                                                                                       1,450,122
                                                                                                                                                                                        8,182,436
                                                                                                                                                                                         
   Deferred revenue (note A)                              6,963,175
                                                                                            8,490,298
                                                                                                                        1,576,678
                                                                                                                                                       1,587,000
                                                                                                                                                                                      18,617,151
                                                                                                                                                                                    
Total liabilities                                       13,753,494
                                                                                            8,847,370
                                                                                                                        2,138,809
                                                                                                                                                       3,136,105
                                                                                                                                                                                      27,875,778
                                                                                                                                                                                    

Fund balances (note A)
   Reserved for
      Prepaid items                                          100,642
                                                                                                 16,085
                                                                                                                               4,262
                                                                                                                                                              2,235
                                                                                                                                                                                           123,224
                                                                                                                                                                                              
      Endowments                                               10,000
                                                                                                           -                           -               1,136,782
                                                                                                                                                                                        1,146,782
                                                                                                                                                                                         
   Unreserved
      Designated, reported in (note K)
         Capital project funds                                           -                                 -                           -                  322,568
                                                                                                                                                                                           322,568
                                                                                                                                                                                              
      Undesignated, reported in                                                                                                                                                
         General fund                                     2,320,776
                                                                                                           -                           -                              -                 2,320,776
                                                                                                                                                                                         
         Special revenue funds                                           -                  1,397,023
                                                                                                                           141,379
                                                                                                                                                       1,716,344
                                                                                                                                                                                        3,254,746
                                                                                                                                                                                         
         Debt service funds                                              -                                 -                           -                  153,955
                                                                                                                                                                                           153,955
                                                                                                                                                                                              
         Capital projects funds                                          -                                 -                           -               3,527,300
                                                                                                                                                                                        3,527,300
                                                                                                                                                                                         
         Permanent fund                                                  -                                 -                           -                    63,798
                                                                                                                                                                                             63,798
                                                                                                                                                                                                   
Total fund balances                                       2,431,418
                                                                                            1,413,108
                                                                                                                           145,641
                                                                                                                                                       6,922,982
                                                                                                                                                                                      10,913,149
                                                                                                                                                                                    

TOTAL LIABILITIES AND FUND BALANCES              $     16,184,912
                                                                                   $     10,260,478              $     2,284,450             $      10,059,087
                                                                                                                                                                              $      38,788,927

















The accompanying notes are an integral part of this statement.