Total
Budgetary

Fund

Equities

Financial

Statement

Funds

and Other

Trust

Accounts

Special

Debt

Capital

and

Higher

June 30, 1990

General

Revenue

Service

Projects

Enterprise

Agency

Education

Classification of budgetary fund equities and other

accounts into GAAP fund structure:

General .................................

$ 225,727

$225,727

Special revenue ...........................

537,645

175,599

$137,591

$79,172

$16,043

$129,240

Current unrestricted .......................

136,514

$136,514

Current restricted .........................

221

221

Other accounts (a):

Non-budgeted ...........................

40,664

36,430

4,031

203

Debt service transportation bonds ..........

93,531

I

93,531

Capital projects .........................
Enterprise .............................

270,129
2,092,412

175,839

94,290
2,092,412

Expendable trust ........................

616,247

$ 616,247

Pension trust ...........................

10,251,637

10,251,637

Higher education ........................

1,600,892

1,600,892

Budgetary fund equities and other accounts

classified into GAAP fund structure ..........

$15,865,619

437,756

141,622

172,703

191,882

2,316,145

10,867,884

1,737,627

Accounting principle differences:

Assets recognized in the GAAP financial

statements not recognized for budgetary

purposes:

Taxes receivable ........................

53,679

Intergovernmental receivables .............

56,514

Other accounts receivable .................

18,063

Due from other funds ....................

39,000

Loans to other funds .....................

(500)

Liabilities recognized in GAAP financial

statements not recognized for budgetary

purposes:

Accounts payable and accrued liabilities .....

(69,848)

Local income taxes payable to local income

taxes agency fund ......................

(55,717)

GAAP financial statement fund equities,

June 30, 1990 .............................

$478,947

$141,622

$172,703

: $191,882

$2,316,145

$10,867,884

$1,737,627