Comprehensive Annual Financial Report - Fiscal Year ended 6/30/2017

COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS June 30, 2017 Raleigh Street Park Union Improvement Street Bond Sidewalk Improvement Station Facility Fees Fund Fund Fund Fund Fund Fund ASSETS Cash and cash equivalents 26,824,914 $ 1,406,414 $ 4,814,478 $ 16,584,970 $ 10,172,691 $ 9,375,878 $ Assessments receivable, net of allowance for uncollectibles of $ 135,321 746,172 - - - - - Due from other funds - 682,599 - - - - Due from other governmental agencies 171,425 - - - 2,241,457 - Accrued interest receivable 112,037 - - 57,161 - 49,649 Sales tax receivable 37,430 162,088 2,565 81,652 362,338 - Assets held for resale - - - - - - Cash and cash equivalents/investments - restricted deposits and bond proceeds 2,467,909 44,379,941 263,087 - 187,706 - Total assets 30,359,887 $ 46,631,042 $ 5,080,130 $ 16,723,783 $ 12,964,192 $ 9,425,527 $ LIABILITIES Accounts payable 3,064,201 $ 6,711,441 $ - $ 129,358 $ 3,646,355 $ - $ Accrued salaries and employee payroll taxes - 170 - - - - Sales tax payable - 2,138 - 2,086 - - Other liabilities - - - - - - Due to other funds 682,599 - - - - - Reimbursable facility fees - - - - - 5,938,926 Escrow and other deposits payable from restricted assets 2,467,909 - 263,087 - - - Total liabilities 6,214,709 6,713,749 263,087 131,444 3,646,355 5,938,926 DEFERRED INFLOWS OF RESOURCES Unearned revenue 105,875 - - 27,062 4,057,337 - Assessments receivable 746,172 - - - - - Prepaid assessments - - 6,653 - - - Total deferred inflows of resources 852,047 - 6,653 27,062 4,057,337 - FUND BALANCES Nonspendable: Assets held for resale - - - - - - Assigned: Subsequent year's appropriation 11,828,589 30,838,225 4,810,390 7,338,638 - - City projects 11,464,542 9,079,068 - 9,226,639 5,260,500 3,486,601 Total fund balances 23,293,131 39,917,293 4,810,390 16,565,277 5,260,500 3,486,601 Total liabilities, deferred inflows of resources and fund balances 30,359,887 $ 46,631,042 $ 5,080,130 $ 16,723,783 $ 12,964,192 $ 9,425,527 $ City of Raleigh _____________________________________________________________ Financial Section ____________________________________________________________ __________________________________________________________ 102 __________________________________________________________

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