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
		Accrued interest payable							777,412		—		103,431		46,306		927,149		—
		Claims payable							—		—		—		—		—		279,262
		Accrued payroll							113,746		79,059		8,772		13,687		215,264		13,601
		Accrued vacation and sick pay							313,571		261,881		33,417		46,019		654,888		51,474
		Due to other funds							—		—		—		45,000		45,000		—
		Deferred revenue							—		—		—		—		—		28,933
		Temporary notes payable							—		—		204,935		—		204,935		—
		Current portion of general obligation bonds							—		—		1,015,799		180,000		1,195,799		—
			Total unrestricted current liabilities						1,846,665		466,776		1,379,435		340,030		4,032,906		531,300
	Current liabilities payable from restricted assets:
		Customer deposits							834,602		3,065		—		—		837,667		—
		Current portion of revenue bonds							1,050,000		—		—		—		1,050,000		—
			Total current liabilities payable from
				restricted assets					1,884,602		3,065		—		—		1,887,667		—
					Total current liabilities				3,731,267		469,841		1,379,435		340,030		5,920,573		531,300
	Noncurrent liabilities
		Compensated absences							223,001		139,486		7,807		22,596		392,890		45,533
		General obligation bonds payable							—		—		7,381,388		2,380,000		9,761,388		—
		Revenue bonds payable							24,860,000		—		—		—		24,860,000		—
		Notes payable							46,970,878		—		—		—		46,970,878		—
			Total noncurrent liabilities						72,053,879		139,486		7,389,195		2,402,596		81,985,156		45,533
						Total liabilities			75,785,146		609,327		8,768,630		2,742,626		87,905,729		576,833
	Fund equity:
			Invested in capital assets, net of debt						64,576,847		2,698,967		5,340,688		2,228,725		74,845,227		96,762
			Restricted for:
				Water and sewer improvements					15,113,126		—		—		—		15,113,126		—
				Debt service					2,619,789		—		—		—		2,619,789		—
			Unrestricted						39,021,968		4,039,760		2,522,372		521,390		46,105,490		5,432,321
						Total fund equity			121,331,730		6,738,727		7,863,060		2,750,115		138,683,632		5,529,083
						Total liabilities and
							fund equity	$	197,116,876		7,348,054		16,631,690		5,492,741		226,589,361		6,105,916
						Total fund equity											138,683,632
							Adjustments to reflect the consolidation of internal service fund activities
							related to enterprise funds										1,888,667
						Net assets of business-type activities										$	140,572,299
	The notes to the basic financial statements are an integral part of this statement