CITY OF LAWRENCE, KANSAS
Combining Balance Sheet
Internal Service Funds
December 31, 2005
									Central				Health
	Assets								Maintenance		Stores		Insurance		Total
Current assets:
	Cash							$	385,500		28,055		859,150		1,272,705
	Investments								99,960		—		4,094,928		4,194,888
	Receivables:
		Accounts							232,195		—		28,933		261,128
		Accrued interest							288		—		31,173		31,461
	Inventories								239,444		9,528		—		248,972
		Total current assets							957,387		37,583		5,014,184		6,009,154
Capital assets
	Buildings and improvements								421,535		—		—		421,535
	Equipment								254,764		—		—		254,764
	Accumulated depreciation								(579,537)		—		—		(579,537)
		Total capital assets							96,762		—		—		96,762
						Total assets		$	1,054,149		37,583		5,014,184		6,105,916
	Liabilities and Fund Equity
	Liabilities:
	Current liabilities
		Accounts payable						$	39,465		—		118,565		158,030
		Claims payable							—		—		279,262		279,262
		Accrued payroll							13,601		—		—		13,601
		Accrued vacation and sick pay							51,474		—		—		51,474
		Deferred revenue							—		—		28,933		28,933
			Total current liabilities						104,540		—		426,760		531,300
	Noncurrent liabilities-accrued vacation
		and sick pay							45,533		—		—		45,533
			Total liabilities						150,073		—		426,760		576,833
	Fund equity:
		Unreserved retained earnings							904,076		37,583		4,587,424		5,529,083
						Total liabilities and
							fund equity	$	1,054,149		37,583		5,014,184		6,105,916
	See independent auditor's report on the basic financial statements.