VILLAGE OF GRAFTON Ozaukee County, Wisconsin Combining Balance Sheet - Nonmajor Governmental Funds As of December 31, 2016 Park and Woodlawn Park and Open Revolving Cemetery Recreational Space Loan Capital Facilities Recreation Library Environmental Aquatics Assets Cash and investments $ 71,017 $ 699,166 $ 14,679 $ 394,743 $ 6,212 $ 397,884 $ 51,768 $ 251 Receivables Taxes 14,567 - - - - 205,975 - - Accounts - 267 - - 208 - - 33 Special assessments - - - - - - - - Loans - 38,480 - - - - - - Prepaid items - - - - 555 7,301 - Total Assets $ 85,584 $ 737,913 $ 14,679 $ 394,743 $ 6,975 $ 611,160 $ 51,768 $ 284 Liabilities, Deferred Inflows of Resources and Fund Balance Liabilities Accounts payable and accrued liabilities $ - $ - $ - $ - $ 6,975 $ 28,243 $ 8,711 $ 284 Due to other governments - - - - - - - - Advances from other governmental funds - - - - - - - - Total Liabilities - - - - 6,975 28,243 8,711 284 Deferred Inflows of Resources Unearned revenue 35,000 - - - - 494,884 - - Unavailable revenue - - - - - - - - Total Deferred Inflows of Resources 35,000 - - - - 494,884 - - Fund Balances (Deficit) Nonspendable - - - - 555 7,301 - - Restricted - 737,913 - 394,743 - - - - Committed 50,584 - 14,679 - - 80,732 43,057 - Assigned - - - - - - - - Unassigned (deficit) - - - - (555) - - - Total Fund Balances 50,584 737,913 14,679 394,743 - 88,033 43,057 - Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 85,584 $ 737,913 $ 14,679 $ 394,743 $ 6,975 $ 611,160 $ 51,768 $ 284 Special Revenue Funds 96