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NOTE 4 — INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED)
<br />C. Interfund Transfers (Continued)
<br />The 2014 Capital Equipment Certificates Fund transferred $45,000 to the 2023A Capital Equipment
<br />Certificates Fund with remaining debt service funds.
<br />The Public Improvement Revolving Fund transferred $200,000 to the General Fund for street maintenance
<br />purposes. The Public Improvement Revolving Fund transferred $200,000 to the State -Aid Construction
<br />Fund and $32,200 to the Pavement Management Program Fund for street funding contributions.
<br />The Equipment Revolving Fund transferred $368,000 to the General Fund for capital equipment purchases.
<br />The Water Utility Fund transferred $59,000 to the General Fund for operating purposes.
<br />The Sewer Utility Fund transferred $53,000 to the General Fund for operating purposes.
<br />The Street Light Utility Fund transferred $31,000 to the General Fund for operating purposes.
<br />The Storm Water Utility Fund transferred $49,000 to the General Fund for operating purposes.
<br />NOTE 5 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Capital assets, not depreciated
<br />Land
<br />Construction in progress
<br />Total capital assets, not depreciated
<br />Capital assets, depreciated
<br />Buildings and structures
<br />Improvements other than buildings
<br />Office equipment
<br />Motor vehicles
<br />Machinery and equipment
<br />hifrastmcture
<br />Total capital assets, depreciated
<br />Less accumulated depreciation on
<br />Buildings and structures
<br />Improvements other than buildings
<br />Office equipment
<br />Motor ehicles
<br />Machinery and equipment
<br />Infrastructure
<br />Total accumulated depreciation
<br />Total capital assets, depreciated, net
<br />Net capital assets
<br />Balance -
<br />Beginning
<br />of Year Additions
<br />$ 7,077,591 $ —
<br />12,667,124 4,590,071
<br />19,744,715 4,590,071
<br />45,725,837 90,465
<br />11,936,241 1,534,932
<br />725,752 —
<br />5,507,602 141,923
<br />11,665,137 923,470
<br />73,765,423 7,645,682
<br />149,325,992 10,336,472
<br />(12,224,950) (942,099)
<br />(8,370,623) (602,824)
<br />(683,144) (35,929)
<br />(3,686,758) (444,019)
<br />(6,309,159) (800,694)
<br />(26,599,644) (3,740,421)
<br />(57,874,278) (6,565,986)
<br />91,451,714 3,770,486
<br />$ 111,196,429 $ 8,360,557
<br />Cornpleted
<br />Construction/
<br />Adjustments
<br />$ — $
<br />(12,537,335)
<br />(12,537,335)
<br />12,537,335
<br />12,537,335
<br />12,537,335
<br />$ - $
<br />Balance -
<br />Deletions End of Year
<br />— $ 7,077,591
<br />4,719,860
<br />11,797,451
<br />(201,884)
<br />(73,539)
<br />(275,423)
<br />201,884
<br />73,539
<br />275,423
<br />45,816,302
<br />13,471,173
<br />725,752
<br />5,447,641
<br />12,515,068
<br />93,948,440
<br />171,924,376
<br />(13,167,049)
<br />(8,973,447)
<br />(719,073)
<br />(3,928,893)
<br />(7,036,314)
<br />(30,340,065)
<br />(64,164,841)
<br />107,759,535
<br />$ 119,556,986
<br />75
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