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HomeMy WebLinkAboutE Other Governmental FundsOTHER GOVERNMENTAL FUNDS COMBINING STATEMENTS 109 CITY OF PALM DESERT COMBINING BALANCE SHEET OTHER GOVERNMENTAL FUNDS JUNE 30, 2018 ASSETS: Pooled cash and investments 21,763,069$ 14,270,347$ 199,777$ 36,233,193$ Receivables: Accounts 475,999 4,610 -480,609 Assessments - - 1,227,632 1,227,632 Loans 3,381,820 - - 3,381,820 Interest 266,315 2,321,644 - 2,587,959 Prepaid costs 1,250 - -1,250 Due from other governments 442,772 2,132 4,627 449,531 Due from other funds - 500,000 -500,000 Inventories 4,868 - -4,868 Restricted assets: Cash and investments with fiscal agents - 2,020,373 - 2,020,373 Advances to Successor Agency 654,000 12,765,000 - 13,419,000 TOTAL ASSETS 26,990,093$ 31,884,106$ 1,432,036$ 60,306,235$ Liabilities, Deferred Inflows of Resources, and Fund Balances: LIABILITIES: Accounts payable 1,246,667$ 190,356$ 3,510$ 1,440,533$ Accrued liabilities 9,308 - -9,308 Unearned revenues 151,594 63,041 -214,635 Deposits payable 148,140 107,430 109,526 365,096 Due to other funds 2,268,800 2,553,000 - 4,821,800 TOTAL LIABILITIES 3,824,509 2,913,827 113,036 6,851,372 DEFERRED INFLOWS OF RESOURCES: Unavailable revenues 281,928 2,297,700 1,227,632 3,807,260 Total Deferred Inflows of Resources 281,928 2,297,700 1,227,632 3,807,260 FUND BALANCES: Nonspendable: Prepaid costs 1,250 - -1,250 Restricted for: Public safety 1,202,801 - - 1,202,801 Capital Projects - 2,030,638 - 2,030,638 Debt service - - 91,368 91,368 Street related purposes 3,579,943 - - 3,579,943 Low income housing 2,858,798 - - 2,858,798 Public facilities 4,405,755 - - 4,405,755 Special programs 5,958,776 1,383,878 - 7,342,654 Committed to: Aquatic center 2,134,436 - - 2,134,436 Energy loan program 2,741,897 - - 2,741,897 Assigned to: Capital projects - 8,597,824 - 8,597,824 Property acquisition - 420,387 -420,387 Public facilities - 11,412,183 - 11,412,183 Special programs - 667,255 -667,255 Street related purposes - 2,160,414 -2,160,414 TOTAL FUND BALANCES 22,883,656 26,672,579 91,368 49,647,603 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 26,990,093$ 31,884,106$ 1,432,036$ 60,306,235$ Special Revenue Funds Total Other Governmental Funds Debt Service Fund Capital Projects Funds 110 CITY OF PALM DESERT COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2018 REVENUES: Taxes 295,433$ -$ -$ 295,433$ Special assessments collected 1,072,061 - 135,269 1,207,330 Licenses and permits - 181,645 - 181,645 Intergovernmental revenues 2,082,629 134,533 - 2,217,162 Charges for services 1,235,573 -- 1,235,573 Investment earnings 517,250 218,460 1,967 737,677 Fines and forfeitures 12,794 -- 12,794 Miscellaneous 33,750 2,039,045 - 2,072,795 TOTAL REVENUES 5,249,490 2,573,683 137,236 7,960,409 EXPENDITURES: Current: General government 997,600 424,743 22,604 1,444,947 Public safety 83,205 19,698 - 102,903 Parks, recreation and culture 1,459,940 504,582 - 1,964,522 Public works 3,470,473 272,087 - 3,742,560 Housing and redevelopment 557,224 -- 557,224 Capital outlay 284,629 148,344 - 432,973 Debt service: Principal retirement 108,000 - 42,000 150,000 Interest and fiscal charges 189,980 - 70,991 260,971 TOTAL EXPENDITURES 7,151,051 1,369,454 135,595 8,656,100 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (1,901,561) 1,204,229 1,641 (695,691) OTHER FINANCING SOURCES (USES) Transfers in 1,265,361 68,621 - 1,333,982 Transfers out (13,917) (1,287,164) - (1,301,081) TOTAL OTHER FINANCING SOURCES (USES)1,251,444 (1,218,543) - 32,901 NET CHANGE IN FUND BALANCES (650,117) (14,314) 1,641 (662,790) FUND BALANCES - BEGINNING OF YEAR 23,533,773 26,686,893 89,727 50,310,393 FUND BALANCES - END OF YEAR 22,883,656$ 26,672,579$ 91,368$ 49,647,603$ Total Other Governmental Funds Special Revenue Funds Capital Projects Funds Debt Service Fund 111 THIS PAGE INTENTIONALLY LEFT BLANK 112