CITY OF LAWRENCE, KANSAS
Combining Statement of Changes in Assets and Liabilities –
All Agency Funds
Year Ended December 31, 2005
								Balance						Balance
								January 1,						December 31,
Payroll Clearing								2005		Additions		Deductions		2005
Assets:
		Cash					$	75,562		15,686,859		15,672,126		90,295
Liabilities:
		Accounts payable					$	75,562		15,686,859		15,672,126		90,295
Municipal Court
Assets:
		Cash					$	227,347		652,559		642,208		237,698
		Restricted assets - court receivables						70,683		475,298		475,298		70,683
							$	298,030		1,127,857		1,117,506		308,381
Liabilities:
		Accounts payable					$	227,347		652,559		642,208		237,698
		Payable from restricted assets						70,683		475,298		475,298		70,683
							$	298,030		1,127,857		1,117,506		308,381
KPRF
Assets:
		Restricted assets - cash					$	307		12,406		12,422		291
Liabilities:
		Accounts payable					$	307		12,406		12,422		291
														(Continued)
CITY OF LAWRENCE, KANSAS
Combining Statement of Changes in Assets and Liabilities –
All Agency Funds, Continued
Year Ended December 31, 2005
								Balance						Balance
								January 1,						December 31,
Fire Insurance Proceeds Fund								2005		Additions		Deductions		2005
Assets:
		Cash					$	—		39,782		39,782		—
Liabilities:
		Accounts payable					$	—		39,782		39,782		—
Totals - All Agency Funds
Assets:
		Cash					$	303,216		16,391,606		16,366,538		328,284
		Restricted assets - court receivables						70,683		475,298		475,298		70,683
Total assets							$	373,899		16,866,904		16,841,836		398,967
Liabilities:
		Accounts payable					$	303,216		16,391,606		16,366,538		328,284
		Court bonds payable						70,683		475,298		475,298		70,683
Total liabilities							$	373,899		16,866,904		16,841,836		398,967
See independent auditor's report on the basic financial statements.