CITY OF LAWRENCE, KANSAS
Combining Statement of Net Assets - Discretely Presented Component Units
December 31, 2005
									Lawrence		Lawrence		Lawrence		Total
									Housing		Memorial		Public		Component
	Assets								Authority		Hospital		Library		Units
Current assets:
	Cash							$	962,052		5,974,183		954,610		7,890,845
	Investments								5,258,327		43,005,137		—		48,263,464
	Receivables (net)								158,299		16,046,524		—		16,204,823
	Inventories								41,685		1,020,503		—		1,062,188
	Prepaid items								64,667		2,980,441		—		3,045,108
	Deferred costs								—		619,319		—		619,319
	Other assets								5,902		570,794		—		576,696
	Capital assets (net)
		Land and construction in progress							838,744		1,768,810		—		2,607,554
		Other capital assets, net of depreciation							8,702,591		49,571,015		3,357,853		61,631,459
				Total assets				$	16,032,267		121,556,726		4,312,463		141,901,456
	Liabilities
		Accounts payable and accrued expenses						$	374,211		12,678,942		198,800		13,251,953
		Deferred revenue							29,347		526,239		—		555,586
		Long-term liabilities
			Due within one year						—		2,209,623		—		2,209,623
			Due in more than one year						76,586		30,724,959		—		30,801,545
						Total liabilities		$	480,144		46,139,763		198,800		46,818,707
	Net Assets
		Invested in capital assets, net of debt						$	9,541,335		23,707,260		3,357,853		36,606,448
		Restricted for:
			Debt service						—		858,791		—		858,791
		Unrestricted							6,010,788		50,850,912		755,810		57,617,510
		Total net assets						$	15,552,123		75,416,963		4,113,663		95,082,749
	The notes to the basic financial statements are an integral part of this statement