Combined Balance Sheet

LARIMER COUNTY, COLORADO
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
December 31, 1999
(With comparative totals for December 31, 1998)

Fiduciary

Governmental Fund Types Proprietary Fund Types Fund Types Account Groups

Enterprise Expendable General

Special Debt Capital Solid Internal Trust & General Long-Term Memorandum Totals

General Revenue Service Projects Waste Service Agency Fixed Assets Obligations 1999 1998

ASSETS AND OTHER DEBITS

Petty cash $ 30,320 $ 111,989 $ - $ - $ 4,380 $ 530 $ - $ - $ - $ 147,219 $ 36,820

Equity in Treasurer's pool (Note 3) 10,081,742 30,828,024 7,648,986 47,471,971 6,076,909 7,660,290 11,035,752 - - 120,803,674 120,314,475

Taxes receivable 38,342,653 15,069,515 - - - - - - - 53,412,168 44,370,575

Special assessments receivable - - 2,019,275 - - - - - - 2,019,275 1,807,510

Accrued interest receivable 75,857 41,528 36,724 1,396,020 - - - - - 1,550,129 275,509

Due from other County funds (Note 4) 1,492,815 2,767,350 22 1,215,765 192,307 318,715 703,660 - - 6,690,634 5,190,127

Due from other governmental units 212,170 2,158,855 - 61,470 29,649 22,129 - - - 2,484,273 4,185,560

Other receivables 60,286 272,832 - - 565,943 59,078 10,184 - - 968,323 784,276

Prepaids and deposits - 9,695 - 1,000,000 - 34,862 - - - 1,044,557 47,130

Inventories - 473,966 - - - 126,339 - - - 600,305 577,490

Food stamps/commodities - - - - - - - - - - -

Restricted assets:

Cash 30,433 543,705 - - 10,200 - 745,610 - - 1,329,948 1,310,119

Advances to other County funds (Note 4) 253,359 - - - - - - - - 253,359 30,000

Assets held for resale - - - - - - - - - - 163,125

Land - - - - 369,760 - - 14,104,857 - 14,474,617 13,537,804

Buildings - - - - 3,474,609 220,508 - 16,583,917 - 20,279,034 18,922,331

Improvements - - - - 88,751 1,042,709 - 11,752,603 - 12,884,063 11,896,493

Equipment - - - - 2,750,221 1,843,157 82,048 28,309,519 - 32,984,945 31,724,581

Construction in progress - - - - 27,835 38,059 - 31,432,280 - 31,498,174 10,427,286

Less: Accumulated depreciation - - - - (1,898,380) (1,830,860) - - - (3,729,240) (3,435,041)

Amount available in Debt Service Funds - - - - - - - - 7,568,016 7,568,016 7,138,117

Amounts to be provided for retirement of general long-term obligations           -           -           -           -           -           -           -           - 67,076,845 67,076,845 69,148,426

TOTAL ASSETS AND OTHER DEBITS $ 50,579,635 $ 52,277,459 $ 9,705,007 $ 51,145,226 $ 11,692,184 $ 9,535,516 $ 12,577,254 $ 102,183,176 $ 74,644,861 $ 374,340,318 $ 338,452,713

LIABILITIES, EQUITY AND OTHER CREDITS

LIABILITIES:

Warrants payable $ - $ 78,288 $ - $ - $ - $ - $ 243,336 $ - $ - $ 321,624 $ 788,383

Accounts payable 418,942 2,607,240 - 4,208,267 327,698 196,050 5,424,037 - - 13,182,234 8,632,975

Accrued interest payable - - 1,436 - - - - - - 1,436 -

Arbitrage liability - - 119,830 835,798 - - - - - 955,628 420,347

Due to other County funds (Note 4) 1,165,544 4,562,601 - 38,485 52,032 173,938 698,034 - - 6,690,634 5,190,127

Due to other governmental units 56,805 1,612,505 - 32,737 39,502 18,887 5,380,189 - - 7,140,625 5,527,424

Deferred revenue 38,674,542 13,025,108 2,010,725 - 3,343 46,244 - - - 53,759,962 44,604,822

Payable from restricted assets:

Customer deposits - - - - 10,200 - - - - 10,200 9,600

Other liabilities - 294,707 - - - - 741,723 - - 1,036,430 753,585

Advances from other County funds (Note 4) - 253,359 - - - - - - - 253,359 30,000

Accrued compensated absences - - - - 55,854 131,238 - - 5,030,469 5,217,561 4,987,688

Closure and postclosure care (Note 8) - - - - 3,517,716 - - - - 3,517,716 3,245,994

Claims payable (Note 6) - - - - - 1,718,230 - - - 1,718,230 1,261,533

Capital lease obligation (Note 7) - - - - 1,506,959 18,647 - - - 1,525,606 1,804,168

Certificates of participation (Note 11) - - - - - - - - 65,565,000 65,565,000 68,340,000

Special assessment debt (Note 9) - - 5,000 - - - - - 2,047,259 2,052,259 1,584,693

Note payable (Note 10)           -           -           -           -           -           -           -           - 2,002,133 2,002,133 1,574,797

Total Liabilities 40,315,833 22,433,808 2,136,991 5,115,287 5,513,304 2,303,234 12,487,319           - 74,644,861 164,950,637 148,756,136

EQUITY AND OTHER CREDITS (Notes 16 and 17):

Contributed capital (Note 13) - - - - 116,936 931,470 - - - 1,048,406 1,050,975

Investment in general fixed assets (Note 5) - - - - - - - 102,183,176 - 102,183,176 77,220,436

Retained earnings:

Reserved - - - - 4,207,915 6,300,812 - - - 10,508,727 8,233,745

Unreserved - - - - 1,854,029 - - - - 1,854,029 2,845,315

Fund balances (deficit):

Reserved 787,114 15,952,631 7,568,016 36,945,454 - - - - - 61,253,215 74,634,773

Unreserved:

Designated 9,476,688 14,107,950 - 9,084,485 - - - - - 32,669,123 25,622,249

Undesignated           - (216,930)           -           -           -           - 89,935           -           - (126,995) 89,084

Total Equity and Other Credits 10,263,802 29,843,651 7,568,016 46,029,939 6,178,880 7,232,282 89,935 102,183,176           - 209,389,681 189,696,577

TOTAL LIABILITIES, EQUITY AND OTHER CREDITS $ 50,579,635 $ 52,277,459 $ 9,705,007 $ 51,145,226 $ 11,692,184 $ 9,535,516 $ 12,577,254 $ 102,183,176 $ 74,644,861 $ 374,340,318 $ 338,452,713

The Notes to Financial Statements are an integral part of this exhibit.

Back to 1999 Financial Report

							Fiduciary
	Governmental Fund Types				Proprietary Fund Types		Fund Types	Account Groups
					Enterprise		Expendable		General
		Special	Debt	Capital	Solid	Internal	Trust &	General	Long-Term	Memorandum Totals
	General	Revenue	Service	Projects	Waste	Service	Agency	Fixed Assets	Obligations	1999	1998
ASSETS AND OTHER DEBITS
Petty cash	$ 30,320	$ 111,989	$ -	$ -	$ 4,380	$ 530	$ -	$ -	$ -	$ 147,219	$ 36,820
Equity in Treasurer's pool (Note 3)	10,081,742	30,828,024	7,648,986	47,471,971	6,076,909	7,660,290	11,035,752	-	-	120,803,674	120,314,475
Taxes receivable	38,342,653	15,069,515	-	-	-	-	-	-	-	53,412,168	44,370,575
Special assessments receivable	-	-	2,019,275	-	-	-	-	-	-	2,019,275	1,807,510
Accrued interest receivable	75,857	41,528	36,724	1,396,020	-	-	-	-	-	1,550,129	275,509
Due from other County funds (Note 4)	1,492,815	2,767,350	22	1,215,765	192,307	318,715	703,660	-	-	6,690,634	5,190,127
Due from other governmental units	212,170	2,158,855	-	61,470	29,649	22,129	-	-	-	2,484,273	4,185,560
Other receivables	60,286	272,832	-	-	565,943	59,078	10,184	-	-	968,323	784,276
Prepaids and deposits	-	9,695	-	1,000,000	-	34,862	-	-	-	1,044,557	47,130
Inventories	-	473,966	-	-	-	126,339	-	-	-	600,305	577,490
Food stamps/commodities	-	-	-	-	-	-	-	-	-	-	-
Restricted assets:
Cash	30,433	543,705	-	-	10,200	-	745,610	-	-	1,329,948	1,310,119
Advances to other County funds (Note 4)	253,359	-	-	-	-	-	-	-	-	253,359	30,000
Assets held for resale	-	-	-	-	-	-	-	-	-	-	163,125
Land	-	-	-	-	369,760	-	-	14,104,857	-	14,474,617	13,537,804
Buildings	-	-	-	-	3,474,609	220,508	-	16,583,917	-	20,279,034	18,922,331
Improvements	-	-	-	-	88,751	1,042,709	-	11,752,603	-	12,884,063	11,896,493
Equipment	-	-	-	-	2,750,221	1,843,157	82,048	28,309,519	-	32,984,945	31,724,581
Construction in progress	-	-	-	-	27,835	38,059	-	31,432,280	-	31,498,174	10,427,286
Less: Accumulated depreciation	-	-	-	-	(1,898,380)	(1,830,860)	-	-	-	(3,729,240)	(3,435,041)
Amount available in Debt Service Funds	-	-	-	-	-	-	-	-	7,568,016	7,568,016	7,138,117
Amounts to be provided for retirement of general long-term obligations	-	-	-	-	-	-	-	-	67,076,845	67,076,845	69,148,426

TOTAL ASSETS AND OTHER DEBITS	$ 50,579,635	$ 52,277,459	$ 9,705,007	$ 51,145,226	$ 11,692,184	$ 9,535,516	$ 12,577,254	$ 102,183,176	$ 74,644,861	$ 374,340,318	$ 338,452,713

LIABILITIES, EQUITY AND OTHER CREDITS

LIABILITIES:
Warrants payable	$ -	$ 78,288	$ -	$ -	$ -	$ -	$ 243,336	$ -	$ -	$ 321,624	$ 788,383
Accounts payable	418,942	2,607,240	-	4,208,267	327,698	196,050	5,424,037	-	-	13,182,234	8,632,975
Accrued interest payable	-	-	1,436	-	-	-	-	-	-	1,436	-
Arbitrage liability	-	-	119,830	835,798	-	-	-	-	-	955,628	420,347
Due to other County funds (Note 4)	1,165,544	4,562,601	-	38,485	52,032	173,938	698,034	-	-	6,690,634	5,190,127
Due to other governmental units	56,805	1,612,505	-	32,737	39,502	18,887	5,380,189	-	-	7,140,625	5,527,424
Deferred revenue	38,674,542	13,025,108	2,010,725	-	3,343	46,244	-	-	-	53,759,962	44,604,822
Payable from restricted assets:
Customer deposits	-	-	-	-	10,200	-	-	-	-	10,200	9,600
Other liabilities	-	294,707	-	-	-	-	741,723	-	-	1,036,430	753,585
Advances from other County funds (Note 4)	-	253,359	-	-	-	-	-	-	-	253,359	30,000
Accrued compensated absences	-	-	-	-	55,854	131,238	-	-	5,030,469	5,217,561	4,987,688
Closure and postclosure care (Note 8)	-	-	-	-	3,517,716	-	-	-	-	3,517,716	3,245,994
Claims payable (Note 6)	-	-	-	-	-	1,718,230	-	-	-	1,718,230	1,261,533
Capital lease obligation (Note 7)	-	-	-	-	1,506,959	18,647	-	-	-	1,525,606	1,804,168
Certificates of participation (Note 11)	-	-	-	-	-	-	-	-	65,565,000	65,565,000	68,340,000
Special assessment debt (Note 9)	-	-	5,000	-	-	-	-	-	2,047,259	2,052,259	1,584,693
Note payable (Note 10)	-	-	-	-	-	-	-	-	2,002,133	2,002,133	1,574,797
Total Liabilities	40,315,833	22,433,808	2,136,991	5,115,287	5,513,304	2,303,234	12,487,319	-	74,644,861	164,950,637	148,756,136

EQUITY AND OTHER CREDITS (Notes 16 and 17):
Contributed capital (Note 13)	-	-	-	-	116,936	931,470	-	-	-	1,048,406	1,050,975
Investment in general fixed assets (Note 5)	-	-	-	-	-	-	-	102,183,176	-	102,183,176	77,220,436
Retained earnings:
Reserved	-	-	-	-	4,207,915	6,300,812	-	-	-	10,508,727	8,233,745
Unreserved	-	-	-	-	1,854,029	-	-	-	-	1,854,029	2,845,315
Fund balances (deficit):
Reserved	787,114	15,952,631	7,568,016	36,945,454	-	-	-	-	-	61,253,215	74,634,773
Unreserved:
Designated	9,476,688	14,107,950	-	9,084,485	-	-	-	-	-	32,669,123	25,622,249
Undesignated	-	(216,930)	-	-	-	-	89,935	-	-	(126,995)	89,084
Total Equity and Other Credits	10,263,802	29,843,651	7,568,016	46,029,939	6,178,880	7,232,282	89,935	102,183,176	-	209,389,681	189,696,577

TOTAL LIABILITIES, EQUITY AND OTHER CREDITS	$ 50,579,635	$ 52,277,459	$ 9,705,007	$ 51,145,226	$ 11,692,184	$ 9,535,516	$ 12,577,254	$ 102,183,176	$ 74,644,861	$ 374,340,318	$ 338,452,713