Governmental Accounting 2-11 & 2-12

2-11.

# | Information Item | Statement | $ amount |

A. | Total capital outlay for the courthouse renovation | Statement of revenues, expenditures & changes in fund balance- Governmental Funds | $10,924,818 |

B. | Total cash paid for capital additions for the Solid waste fund | Statement of Cash Flows-proprietary funds | $456,179 |

C. | Interest paid (not expense) on general long-term debt | Statement of revenues, expenditures & changes in fund balance- Governmental Funds | $924,818 |

D. | Interest paid (not expense) on water department debt | Statement of cash Flows- proprietary funds | $535,567 |

E. | Capital asset (net) for the government’s component units | Statement of net position | $11,197,985 |

F. | Contributions received for use by the private purpose trust | statement of changes in fiduciary net position | $100,000 |

G. | Noncurrent liabilities associated with governmental activities that are due in more than one year. | statement of net position | $39,834,882 |

H. | Noncash contributions of capital assets for the Water department. | statement of cash flows- Proprietary funds | $2,085,946 |

2-12.

# | Information Item | Statements | $ amount |

A. | Total fund balance of the Special Revenue Fund | statement of revenues expenditures & changes in fund balance- governmental funds | balance sheet- governmental funds | $572,014 |

B. | Net position available for employee pensions | statement of fiduciary net position | statement of changes in fiduciary net position | $10,983,590 |

C. | Operating income for the Internal Service Funds | statement of revenues expenses & changes in fund net position- proprietary fund | statement of cash flows – proprietary funds | $23,822 |

D. | Net position of the primary government | Statement of activities | statement of net position | $86,285,455 |