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36

City of Raleigh

Financial Section

C. Unavailable revenue and unearned revenue 

Governmental funds report unavailable revenue in connection with receivables for revenues that are not considered 

to be available to liquidate liabilities of the current period.  Governmental funds also defer revenue recognition in 

connection with inflows of resources that have been received, but not yet earned.  At the end of the current fiscal 

year, the various components of unavailable revenue and unearned revenue reported in the governmental funds 

were as follows: 

Nonmajor

General

Governmental

Total

Amounts arising from cash:

   Police informant account

47,018

$             

$                     

47,018

$            

   Cemetery cash account

8,088

8,088

   Cafeteria plan cash

217,652

217,652

   Prepaid taxes and assessments

88,572

6,580

95,152

   Unearned revenue

24,200

4,684,468

4,708,668

385,530

4,691,048

5,076,578

Amounts not arising from cash:

   Taxes receivable

274,473

274,473

   Assessments receivable

321,061

452,405

773,466

595,534

452,405

1,047,939

          Total

981,064

$           

5,143,453

$          

6,124,517

$     

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