CITY OF LAWRENCE, KANSAS
Combining Balance Sheet
Nonmajor Proprietary Funds
December 31, 2005
													Total
													Nonmajor
									Public		Golf		Enterprise
	Assets								Parking		Course		Funds
Current assets:
	Cash							$	457,352		3,478		460,830
	Investments								219,758		—		219,758
	Receivables:
		Accounts							10,768		121		10,889
		Accrued interest							1,759		—		1,759
	Inventories								—		10,780		10,780
		Total current assets							689,637		14,379		704,016
Capital assets
	Land								479,055		—		479,055
	Buildings and improvements								3,989,732		3,616,125		7,605,857
	Equipment								388,064		225,030		613,094
	Accumulated depreciation								(2,379,272)		(1,530,009)		(3,909,281)
		Total capital assets							2,477,579		2,311,146		4,788,725
						Total assets		$	3,167,216		2,325,525		5,492,741
	Liabilities and Fund Equity
	Liabilities:
	Current liabilities
		Accounts payable						$	6,066		2,952		9,018
		Accrued interest payable							—		46,306		46,306
		Accrued payroll							9,492		4,195		13,687
		Accrued vacation and sick pay							33,033		12,986		46,019
		Due to other funds							—		45,000		45,000
		Current portion of general obligation bonds							—		180,000		180,000
			Total current liabilities						48,591		291,439		340,030
	Noncurrent liabilities
		Compensated absences							17,570		5,026		22,596
		General obligation bonds payable							—		2,380,000		2,380,000
			Total noncurrent liabilities						17,570		2,385,026		2,402,596
						Total liabilities			66,161		2,676,465		2,742,626
	Fund equity:
			Invested in capital assets, net of debt						2,477,579		(248,854)		2,228,725
			Unrestricted						623,476		(102,086)		521,390
						Total fund equity			3,101,055		(350,940)		2,750,115
						Total liabilities and