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X60T[W41:4*40 mill 11] E-01 9: -4 10 111
<br />Balance Sheet
<br />Governmental Funds
<br />June 30, 2021
<br />Special Revenue Funds
<br />Districtwide Dos Vientos Rancho Conejo Total
<br />Assessment Assessment Assessment Capital Projects Governmental
<br />M. -A M. -Ii r_._J M:_1 -:-A.
<br />ASSETS
<br />Cash and investments (Note 2)
<br />$ 26,441,620
<br />$
<br />6,089,710
<br />$
<br />456,117
<br />$
<br />180,688
<br />$
<br />11,544,418
<br />$
<br />44,712,553
<br />Restricted (Note 2):
<br />Investment in Section 115 Trust
<br />10,0711818
<br />-
<br />-
<br />-
<br />-
<br />10,071,818
<br />Receivables (Note 3):
<br />Accounts
<br />171,108
<br />-
<br />-
<br />-
<br />-
<br />171,108
<br />Interest
<br />21,134
<br />4,367
<br />362
<br />93
<br />6,159
<br />32,115
<br />Taxes
<br />76,751
<br />45,770
<br />23,054
<br />2,148
<br />-
<br />147,723
<br />Loans
<br />771
<br />59,105
<br />-
<br />-
<br />-
<br />59,876
<br />Due from other funds
<br />31000,000
<br />10,422
<br />-
<br />3,010,422
<br />Prepaid expenses
<br />53,206
<br />-
<br />-
<br />-
<br />53,206
<br />Total assets
<br />$ 39,836,408
<br />$
<br />6,209,374
<br />$
<br />479,533
<br />$
<br />182,929
<br />$
<br />11,550,577
<br />$
<br />58,258,821
<br />LIABILITIES AND FUND BALANCES
<br />Liabilities:
<br />Accounts payable
<br />$ 685,381
<br />$
<br />381,860
<br />$
<br />56,013
<br />$
<br />10,750
<br />$
<br />16,343
<br />$
<br />1,150,347
<br />Accrued expenditures
<br />361,172
<br />1,742
<br />14,081
<br />6,029
<br />-
<br />383,024
<br />Refundable deposits
<br />34,580
<br />-
<br />-
<br />-
<br />-
<br />34,580
<br />Due to other funds
<br />10,422
<br />3,000,000
<br />3,010,422
<br />Due to other government
<br />500
<br />-
<br />-
<br />-
<br />-
<br />500
<br />Total liabilities
<br />1,092,055
<br />383,602
<br />70,094.
<br />16,779
<br />3,016,343
<br />4,578,873
<br />Fund balances:
<br />Nonspendable:
<br />Prepaid expenses
<br />53,206
<br />-
<br />-
<br />-
<br />-
<br />53,206
<br />Long-term receivables
<br />771
<br />-
<br />-
<br />-
<br />-
<br />771
<br />Restricted for:
<br />Assessment Districts
<br />-
<br />5,825,772
<br />409,439
<br />166,150
<br />-
<br />6,4011361
<br />Investment in Section 115 Trust
<br />10,0711818
<br />-
<br />-
<br />-
<br />-
<br />10,071,818
<br />Committed for:
<br />Pension
<br />5,318,919
<br />-
<br />-
<br />-
<br />-
<br />5,318,919
<br />Claims
<br />2,501,865
<br />-
<br />-
<br />-
<br />-
<br />2,501,865
<br />Operating reserve
<br />61400,000
<br />-
<br />-
<br />-
<br />-
<br />6,400,000
<br />Equipment replacement
<br />4,992,750
<br />-
<br />-
<br />-
<br />-
<br />4,992,750
<br />Assigned for:
<br />Compensated absences
<br />1,608,958
<br />-
<br />-
<br />-
<br />-
<br />1,608,958
<br />Capital projects
<br />517,913
<br />-
<br />-
<br />-
<br />8,534,234
<br />9,052,147
<br />Unassigned
<br />7,278,153
<br />-
<br />-
<br />-
<br />-
<br />7,278,153
<br />Total fund balances
<br />38,744,353
<br />5,825,772
<br />409,439
<br />166,150
<br />81534,234
<br />53,679,948
<br />Total liabilities and fund balances
<br />$ 39,836,408
<br />$
<br />6,209,374
<br />$
<br />479,533
<br />$
<br />182,929
<br />$
<br />11,550,577
<br />$
<br />58,258,821
<br />The accompanying notes are an integral part of these financial statements.
<br />20 ATTACHMENT 1
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