CITY OF LAWRENCE, KANSAS
Balance Sheet
Governmental Funds
December 31, 2005
				Debt		Capital		Other		Total
		General		Service		Projects		Governmental		Governmental
Assets		Fund		Fund		Fund		Funds		Funds
Cash	$	151,923		952,870		4,161		5,180,136		6,289,090
Investments		13,694,528		7,246,725		13,800,138		11,190,640		45,932,031
Receivables:
Taxes		12,581,145		5,049,227		—		3,093,569		20,723,941
Special assessments		–		9,633,494		—		—		9,633,494
Intergovernmental		–		—		—		642,431		642,431
Accounts (net of allowance of $4,166)		1,043,021		44,153		—		125,506		1,212,680
Franchise fees		347,878		—		—		—		347,878
Loans		–		—		—		329,596		329,596
Accrued interest		140,406		8,741		127,755		58,153		335,055
Due from other funds		850,000		—		—		—		850,000
Total assets	$	28,808,901		22,935,210		13,932,054		20,620,031		86,296,196
Liabilities and Fund Balances
Liabilities:
Accounts payable	$	969,983		—		1,893,096		286,931		3,150,010
Accrued payroll		565,323		—		—		70,383		635,706
Due to other funds		–		—		535,000		270,000		805,000
Temporary notes payable		–		—		21,923,065		—		21,923,065
Deferred revenue		11,945,852		15,161,205		—		3,917,129		31,024,186
Total liabilities		13,481,158		15,161,205		24,351,161		4,544,443		57,537,967
Fund balances:
Reserved for encumbrances		854,863		3,800		—		469,968		1,328,631
Reserved for debt service		–		7,770,205		—		—		7,770,205
Reserved for loans		–		—		—		329,596		329,596
Reserved for donor restriction		–		—		—		23,000		23,000
Unreserved, reported in:
General fund		14,472,880		—		—				14,472,880
Special revenue funds		–		—		—		15,253,024		15,253,024
Capital projects funds		–		—		(10,419,107)		—		(10,419,107)
Total fund balances		15,327,743		7,774,005		(10,419,107)		16,075,588		28,758,229
Total liabilities and
fund balances	$	28,808,901		22,935,210		13,932,054		20,620,031
Amounts reported for governmental activities in the statement of net assets
assets are different because:
Capital assets used in governmental activities are not financial resources
and, therefore, are not reported in the funds.										176,234,880
Other long-term assets are not available to pay for current period expenditures
and, therefore, are deferred in the funds.										31,024,186
Internal service funds are used by management to charge the costs of fleet repairs
office supplies, and health insurance.  The assets and liabilities of the internal
service funds are included in governmental activities in the statement of net assets.										3,640,416
Long-term liabilities, including bonds payable, are not due and payable in the
current period and therefore are not reported in the funds.										(71,117,204)
Net assets of governmental activities									$	168,540,507
The notes to the basic financial statements are an integral part of this statement