CITY OF LAWRENCE, KANSAS																																	CITY OF LAWRENCE, KANSAS
Combining Balance Sheet																																	Combining Balance Sheet
Nonmajor Governmental Funds																																	Nonmajor Governmental Funds, Continued
December 31, 2005																																	December 31, 2005
		Special Revenue																																	Special Revenue																										Total
																		Capital				Guest						Law		Workers'		City			Constant		Cemetery										Fair										Law				Nonmajor
		Guest								Special		Special		Special		Airport		Improvement		Equipment		Tax		Liability		Sales Tax		Enforcement		Compensation		Parks			Park		Perpetual		Cemetery		Housing		Outside		Wee Folks		Housing		Community		Rehabilitation		Home		Transportation		Enforcement		City		Governmental
Assets		Tax		Library		Transportation		Recreation		Alcohol		Gas Tax		Recreation		Improvement		Reserve		Reserve		Reserve		Reserve		Reserve		Grant		Reserve		Memorial	Assets		Trust		Care		Mausoleum		Trust		Agency		Scholarship		Assistance		Development		Escrow		Program		Planning		Trust		Band		Funds
Cash	$	224,127		264,772		84,582		269,625		253,573		190,115		193,103		90,717		489,442		630,930		45,511		218,970		1,513,619		12,845		265,427		38,838	Cash	$	—		10,459		127		48,307		28,500		68,379		35,521		619		450		4,163		3,583		193,832		—		5,180,136
Investments		–		100,000		1,599,095		350,033		—		399,965		—		—		2,850,093		2,098,146		—		1,099,118		1,149,653		—		1,060,125		10,000	Investments		—		26,000		4,000		434,510		—		—		9,902		—		—		—		—		—		—		11,190,640
Receivables:																																	Receivables:
Taxes		–		2,331,052		470,859		291,658		—		—		—		—		—		—		—		—		—		—		—		—	Taxes		—		—		—		—		—		—		—		—		—		—		—		—		—		3,093,569
Intergovernmental		–		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—	Intergovernmental		—		—		—		—		3,298		—		—		561,184		—		77,949		—		—		—		642,431
Accounts		–		—		8		3,858		—		—		—		850		—		118,840		—		—		—		—		—		—	Accounts		—		—		—		—		—		—		—		1,950		—		—		—		—		—		125,506
Loans		–		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—	Loans		—		—		—		—		—		—		—		329,596		—		—		—		—		—		329,596
Accrued interest		–		—		—		—		—		—		—		—		19,741		14,886		—		8,575		5,090		—		6,734		170	Accrued interest		—		211		63		2,597		—		—		86		—		—		—		—		—		—		58,153
Total assets	$	224,127		2,695,824		2,154,544		915,174		253,573		590,080		193,103		91,567		3,359,276		2,862,802		45,511		1,326,663		2,668,362		12,845		1,332,286		49,008	Total assets	$	—		36,670		4,190		485,414		31,798		68,379		45,509		893,349		450		82,112		3,583		193,832		—		20,620,031
Liabilities and Fund Balances																																	Liabilities and Fund Balances
Liabilities:																																	Liabilities:
Accounts payable	$	–		—		9,260		32,336		847		816		16,480		—		31,243		—		—		825		1,307		—		46,364		—	Accounts payable	$	—		—		—		—		110		—		470		1,884		450		33,850		—		110,689		—		286,931
Accrued payroll		–		—		1,200		35,583		—		23,977		13		—		—		—		—		—		—		—		—		—	Accrued payroll		—		—		—		—		2,106		—		515		4,606		—		1,041		1,342		—		—		70,383
Due to other funds		–		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—	Due to other funds		—		—		—		—		—		—		—		160,000		—		80,000		30,000		—		—		270,000
Deferred revenue		–		2,539,850		491,792		319,780		—		—		—		850		—		1,723		—		—		—		—		—		—	Deferred revenue		—		—		—		—		—		—		—		563,134		—		—		—		—		—		3,917,129
Total liabilities		–		2,539,850		502,252		387,699		847		24,793		16,493		850		31,243		1,723		—		825		1,307		—		46,364		—	Total liabilities		—		—		—		—		2,216		—		985		729,624		450		114,891		31,342		110,689		—		4,544,443
Fund balances:																																	Fund balances:
Reserved for encumbrances		–		—		247,618		38,915		—		17,430		54,716		—		111,289		—		—		—		—		—		—		—	Reserved for encumbrances		—		—		—		—		—		—		—		—		—		—		—		—		—		469,968
Reserved for loans		–		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—	Reserved for loans		—		—		—		—		—		—		—		329,596		—		—		—		—		—		329,596
Reserved for donor restriction		–		—		—		—		—		—		—		—		—		—		—		—		—		—		—		—	Reserved for donor restriction		—		22,000		1,000		—		—		—		—		—		—		—		—		—		—		23,000
Unreserved:																																	Unreserved:
Designated for losses		–		—		—		—		—		—		—		—		—		—		—		1,325,838		—		—		1,285,922		—	Designated for losses		—		—		—		—		—		—		—		—		—		—		—		—		—		2,611,760
Undesignated		224,127		155,974		1,404,674		488,560		252,726		547,857		121,894		90,717		3,216,744		2,861,079		45,511		—		2,667,055		12,845		—		49,008	Undesignated		—		14,670		3,190		485,414		29,582		68,379		44,524		(165,871)		—		(32,779)		(27,759)		83,143		—		12,641,264
Total fund balances		224,127		155,974		1,652,292		527,475		252,726		565,287		176,610		90,717		3,328,033		2,861,079		45,511		1,325,838		2,667,055		12,845		1,285,922		49,008	Total fund balances		—		36,670		4,190		485,414		29,582		68,379		44,524		163,725		—		(32,779)		(27,759)		83,143		—		16,075,588