KBack SJC_2016_CAFR.pdf Q ST. JOHNS COUNTY, FLORIDA BALANCE SHEET-GOVERNMENTAL FUNDS September 30, 2016 St. Johns County Total General ASSETS Trust DistrictAgency Equity in pooled cash and cash equivalents Investments Accounts and notes receivable (net of allowance for uncollectibles) Notes receivable Interest receivable Advances to other funds Due from other funds Due from other governments S 13,036,556 0,809,350 3.411,334539,846S 5,769 40,700,334 57,703,839 19,121,741 32,718,926 794,616 84,565 10,902,443 56,248 28,178 4,691,022 1,089,971 450,259 105,475 2,207,694 870,263 1,959,316 2,717,555 753,907 303,554 2,250,375 916,394 4,133,771 325,248 293,837 776,720 303,648 85,336 42,681 ,443,616 168,678 279,638 241,426 27.630 14,284 TOTAL ASSETS LIABILITIES AND FUND BALANCES Accounts payable and accrued liabilities S 5,475,0265,296,929 S 830,000 $ 6,188 2,519,59014,127,733 684,826 2,250,375 1,157,792 3,476,595 2,132,311 23,829,632 676,991 Advances from other funds Due to other funds Due to other governments 177,941 3,147,834 181.244 9,659,036 2,250,375 878,835 50,866 548 951,067 7,935,860 TOTAL LIABILITIES FUND BALANCES 349,258 63,068,543 281,671 7245,975 3,286,849 70,266,184 281,671 44,395,090 (1,702,192)46,460,795 2,657,953 279,638 6,903,229 3,205,232 3,938,380 5,503 48,162,987 TOTAL FUND BALANCES 33,484,870 0,841,609 69.243.255 64,690,589 TOTAL LIABILITIES AND FUND BALANCES S 60,770,310 S38,832,004 11,723,023 S 5,769 77,179,115 S188,520,221 The accompanying notes are an integral part of the financial statements Dashboard Calendar Notifications Inbox

Using the Balance Sheet in the St. Johns County, Florida 2015 CAFR calculate the following ratios for each of the five (5) funds shown and for the “Total Governmental Funds:”a. Current Ratiob. Net Working Capitalc. Debt Ratio 1d. Debt Ratio 2e. Unrestricted Net Assets Ratiof. Response RatioReconciliation of the Governmental Funds Balance Sheetto the Statement of Net Position September 30, 2015Total fund balances- governmental funds $ 157,315,850Amounts reported for governmental activities in the statement of netposition are different because:Capital assets used in governmental activities are not current financialresources and therefore are not reported in the governmental funds. 1,241,213,205Net OPEB obligations are created through the estimated calculation of the county'semployer contribution toward the retiree's benefits. The amount greater or less than the 5,549,497annual required contribution is posted as an asset/(liability).Deferred outflows for bond refunding losses are…

The following transactions were among those reported by Corfe City's electric utility enterprise fund for Year 1: Cash paid to supplier $ 900,000 Cash received from customer households 2,700,000 Proceeds from the sale of revenue bonds 4,500,000   In the electric utility enterprise fund's statement of cash flows for the year ended December 31, Year 1, what amount should be reported as cash flows from capital and related financing activities? A.) $4,500,000 B.) $5,400,000 C.) $7,200,000 D.) $8,100,000

Indicate whether the item in each column is reported in the financial statements of the fund types listed below by clicking the corresponding boxes. If an item does not apply, leave the corresponding box blank. You may check more than one box for each item. Statement Capital assets Long - term liabilities Encumbrances 1. General fund 2. Special revenue funds 3. Capital projects funds 4. Debt service funds 5. Permanent funds 6. Enterprise funds 7. Internal service funds 8. Pension (and other employee benefit) trust funds 9. Investment trust funds 10. Private-purpose trust funds 11. Custodial funds