CITY OF LAWRENCE, KANSAS
Balance Sheet
Proprietary Funds
December 31, 2005
																			Governmental
									Business-type Activities-Enterprise Funds										Activities-
													Storm		Nonmajor				Internal
									Water and				Water		Enterprise				Service
	Assets								Sewer		Sanitation		Utility		Funds		Total		Funds
Current assets:
	Cash							$	3,506,757		670,445		202,522		460,830		4,840,554		1,272,705
	Investments								34,622,631		3,296,651		2,208,445		219,758		40,347,485		4,194,888
	Receivables:
		Intergovernmental							—		—		60,944		—		60,944		—
		Accounts (net of allowance of
			$82,240)						1,847,435		652,779		204,862		10,889		2,715,965		261,128
		Accrued interest							395,684		26,147		12,107		1,759		435,697		31,461
	Inventories								587,664		—		—		10,780		598,444		248,972
	Prepaid items								173,448		—		—		—		173,448		—
	Restricted cash:
		Customer deposits							679,623		3,065		—		—		682,688		—
		Current portion of revenue bonds							618,188		—		—		—		618,188		—
	Restricted investments::
		Customer deposits							154,979		—		—		—		154,979		—
		Current portion of revenue bonds							431,812		—		—		—		431,812		—
			Total current assets						43,018,221		4,649,087		2,688,880		704,016		51,060,204		6,009,154
Noncurrent assets
	Restricted cash								4,037,141		—		—		—		4,037,141		—
	Restricted investments								12,603,789		—		—		—		12,603,789		—
		Total restricted assets							16,640,930		—		—		—		16,640,930		—
Capital assets
	Land								492,773		—		1,653,567		479,055		2,625,395		—
	Buildings and improvements								170,569,187		1,495,172		12,357,349		7,605,857		192,027,565		421,535
	Equipment								6,129,438		6,527,744		772,833		613,094		14,043,109		254,764
	Construction in progress								4,361,918		—		331,562		—		4,693,480		—
	Accumulated depreciation								(44,095,591)		(5,323,949)		(1,172,501)		(3,909,281)		(54,501,322)		(579,537)
		Total capital assets							137,457,725		2,698,967		13,942,810		4,788,725		158,888,227		96,762
			Total noncurrent assets						154,098,655		2,698,967		13,942,810		4,788,725		175,529,157		96,762
						Total assets		$	197,116,876		7,348,054		16,631,690		5,492,741		226,589,361		6,105,916
	Liabilities and Fund Equity
	Liabilities:
	Current liabilities
		Accounts payable						$	641,936		125,836		13,081		9,018		789,871		158,030