STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part4

Tổng Quỹ tài sản tiền mặt Tài khoản phải thu Các khoản đầu tư từ các quỹ khác từ các chính phủ khác Tổng tài sản NỢ PHẢI TRẢ VÀ QUỸ SỐ DƯ NỢ Do Do Tài khoản nợ phải trả lương phải trả phải nộp phải nộp bố Do các quỹ khác Quỹ hoãn lại doanh thu Tổng nợ phải trả SỐ DƯ không hạn chế | CALHOUN GREENE JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION 40 BALANCE SHEET GOVERNMENTAL FUNDS June 30 2009 General Fund Education Fund Other Nonmajor Funds Total Governmental Funds ASSETS Cash Accounts receivable Investments Due from other funds Due from other governments 14 450 9 765 15 022 117 885 23 660 25 677 56 830 37 553 103 579 24 701 748 75 27 200 15 399 64 828 10 513 71 927 182 638 142 638 Total assets J 180 782 223 639 J 68 123 472 544 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable Payroll liabilities payable Claims payable Due to other funds Deferred revenue 617 37 553 25 447 1 560 35 571 632 132 713 26 040 4 840 3 680 632 10 330 8 717 7 017 39 251 1 264 180 596 60 204 Total liabilities 63 617 196 516 28 199 288 332 FUND BALANCES Unreserved reported in General fund Special revenue funds 117 165 27 123 39 924 117 165 67 047 Total fund balances 117 165 27 123 39 924 184 212 Total liabilities and fund balances J 180 782 J 223 639 J 68 123 472 544 This is trial version CALHOUN GREENE JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION 40 RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS June 30 2009 Total fund balances - governmental funds 184 212 Amounts reported for governmental activities in the Statement of Net Assets are different because Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. 72 009 Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in the funds. 7 740 Long-term liabilities are not due and payable in the current period and therefore are not reported in the funds. 7 975 Net assets of governmental activities 255 986 This is trial version CALHOUN GREENE JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION 40 STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS For the year ended June .