ST. JOHNS COUNTY, FLORIDA BALANCE SHEET - GOVERNMENTAL FUNDS September 30, 2015 St. Johns County Community TransportationRedevelopment Governmental Other Total General Govemmental ASSETS Trust Funds Funds Equity in pooled cash and cash equivalents Investments Accounts and notes receivable (net of allowance for uncollectibles) Notes receivable $ 25,564,656 $2,304,434 S 20,804 30,711,687 58,601,581 107,463,868 25,357,773 31,198,759 50,907,336 1,105,035 448,450 60,773 2,434,739 2,002,123 1,959,864 308,617 804,737 300,000 748,450 receivable Advances to other funds Due from other funds Due from other governments Inv Other assets 65,899 287,030 47,659 2,484,320 2,204,662 3,340,936 136,640 1,094,042 260,489 11,786 319,337 177,893,293 TOTAL ASSETS LIABILITIES AND FUND BALANCES LIABILITIES $59,193,902 $35,379,267 $ 20,804 S83,299,320 Accounts payable and accrued liabilities Customer deposits Advances from other funds Due to other funds Due to other governments Interest payable $ 5,278,481 $2,643,117 75,000 3,378 3,771,189 11,696,165 490,115 2,484,320 2,997,718 2,067,079 409,984 2,484,320 95,261 663,102 609,967 1,971,728 94,565 90 178,944 8,449,104 revenue 842,046 TOTAL LIABILITIES 2,812,772 3,378 9,312,189 20,577,443 FUND BALANCES Nonspendable Restricted Committed 2,883,189 290,808 347,659 67,183,188 67,486,832 ned 32,291,596 8,751,261 41,047,447 Unassigned TOTAL FUND BALANCES TOTAL LIABILITIES AND FUND BALANCES 47,570,801 50,744,798 59,193,90235,379.267 S 45,050,463 157,315,850 20,804S83,299.320177,893,293 520,338) 32,566,495 73,987,131 The accompanying notes are an integral part of the financial statements.

City of Smithville General Fund Operating statement account balances For year 2023                 Estimated Revenues Dr(Cr) Revenues Dr(Cr) Balance Dr(Cr)   Acct 3020/4020 Estimated Revenues-Property Taxes $1,877,413 $1,877,578 ($165)   Acct 3030/4030 Estimated Revenues-Sales Taxes 1,578,000 1,579,203 (1,203)   Acct 3040/4040 Estimated Revenues-Interest and Penalties on Taxes 15,000 12,571 2,429   Acct 3050/4050 Estimated Revenues-Licenses and Permits 500,000 497,960 2,040   Acct 3060/4060 Estimated Revenues-Fines and Forfeits 175,000 173,590 1,410   Acct 3070/4070 Estimated Revenues-Intergovernmental Revenue 789,000 789,000 0   Acct 3080/4080 Estimated Revenues-Charges for Services 659,720 661,253 (1,533)   Acct 3090/4090 Estimated Revenues-Miscellaneous Revenues 91,300 91,250 50                               Encumberances Dr(Cr) Expenditures Dr(Cr) Appropriations Cr(Dr) Available Balance Cr(Dr) Acct 5020 / 6020 / 7020 Appropriations-General…

gener a rullu neverve rullu TULOA Revenues Property taxes Intergovernmental Miscellaneous Total revenues Expenditures Current Personnel services Supplies Capital outlay Debt service Principal Interest Total expenditures Excess of revenues over expenditures Other financing sources (uses): Issuance of debt Transfers from other funds Transfers to other funds Total other financing sources (uses) Fund balance beginning of year Excess of revenues and other sources over (under) expenditures and other uses Fund balance end of year Additional information: $ 284,000 29,700 4,800 $ 20,100 318,500 20,100 $ 284,000 49,800 4,800 338,600 145,500 22,500 14,100 159,600 22,500 115,000 115,000 5,000 7,800 5,000 7,800 $ 295,800 $ 14,100 $ 309,900 22,700 6,000 28,700 38,400 38,400 7,700 7,700 (7,700) (7,700) 30,700 7,700 38,400 53,400 13,700 67,100 24,200 8,200 32,400 $ 77,600 $ 21,900 $ 99,500 a. Property taxes expected to be collected more than 60 days following year-end are deferred in the fund-basis…

1. The following information is available for the preparation of the government-wide financialstatements for the City of Shortsville for the year ended June 30, 2017: Expenses:General government — $12,900,000Public safety — 21,600,000Public works — 11,100,000Health and sanitation — 5,700,000Culture and recreation — 4,200,000Interest on long-term debt, governmental type — 900,000Water and sewer system — 11,700,000Parking system — 319,000 Revenues:Charges for services, general government — 2,000,000Charges for services, public safety — 430,000Operating grant, public safety — 900,000Operating grant, health and sanitation — 1,400,000Charges for services, culture and recreation — 3,250,000Charges for services, water and sewer — 13,000,000Charges for services, parking system — 400,000Property taxes — 29,300,000Sales taxes — 19,800,000Investment earnings, business-type — 425,000 Other Financing Sources (Uses):Special item-gain on sale of unused land, governmental type — 116,000Transfers from…

KA  The following transactions take place:   • A commitment was made to transfer general revenues to the entity in charge of providing transportation for all government agencies.   • Construction bonds were issued at a premium. The premium is to be included in funds accumulated to retire the debt.   • Police salaries were paid.   • Interest and principal were paid on general obligation serial bonds.   Required: Indicate the name of the fund(s) in which each of the transactions or events should be recorded.