Combined Balance Sheet

LARIMER COUNTY, COLORADO
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
December 31, 2000
(With comparative totals for December 31, 1999)

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 2000 1999

ASSETS AND OTHER DEBITS

Petty cash $24,270 $105,429 $- $- $4,300 $530 $- $- $- $134,529 $147,219

Equity in Treasurer's pool (Note 3) 15,154,767 53,756,187 7,577,419 31,253,442 7,265,292 8,432,104 11,324,702 - - 134,763,913 120,803,674

Taxes receivable 38,348,342 16,335,865 - 998,186 - - - - - 55,682,393 53,412,168

Special assessments receivable - - 1,631,194 - - - - - - 1,631,194 2,019,275

Accrued interest receivable 65,810 453,433 35,388 753,721 - - - - - 1,308,352 1,550,129

Due from other County funds (Note 4) 1,753,789 1,733,112 11,465 787,707 269,167 346,555 610,487 - - 5,512,282 6,690,634

Due from other governmental units 233,600 4,124,051 - - 21,144 34,259 - - - 4,413,054 2,484,273

Other receivables 31,274 387,478 - 1,589 623,675 83,574 9,073 - - 1,136,663 941,023

Prepaids and deposits - 48,856 - - - 87,037 - - - 135,893 1,071,857

Inventories - 540,874 - - - 103,063 - - - 643,937 600,305

Restricted assets:

Cash 28,899 416,856 - - 10,000 - 828,739 - - 1,284,494 1,329,948

Advances to other County funds (Note 4) 220,048 - - - - - - - - 220,048 253,359

Land - - - - 369,760 - - 20,279,156 - 20,648,916 14,474,617

Buildings - - - - 3,564,345 52,334 - 51,704,483 - 55,321,162 20,279,034

Improvements - - - - 102,851 1,099,965 - 12,445,134 - 13,647,950 12,884,063

Equipment - - - - 3,070,570 1,995,927 73,635 31,876,922 - 37,017,054 32,984,945

Construction in progress - - - - - 123,951 - 14,820,235 - 14,944,186 31,498,174

Less: Accumulated depreciation - - - - (2,027,806) (2,170,036) - - - (4,197,842) (3,729,240)

Amount available in Debt Service Funds - - - - - - - - 7,427,740 7,427,740 7,568,016

Amounts to be provided for retirement of general long-term obligations           -           -           -           -           -           -           -           - 76,331,245 76,331,245 67,076,845

TOTAL ASSETS AND OTHER DEBITS $55,860,799 $77,902,141 $9,255,466 $33,794,645 $13,273,298 $10,189,263 $12,846,636 $131,125,930 $83,758,985 $428,007,163 $374,340,318

LIABILITIES, EQUITY AND OTHER CREDITS

LIABILITIES:

Warrants payable $- $- $- $- $- $- $329,366 $- $- $329,366 $321,624

Accounts payable 689,470 1,007,944 400 2,985,691 400,340 179,989 5,448,733 - - 10,712,567 13,182,234

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

Arbitrage liability - 70,244 196,931 1,078,996 - - - - - 1,346,171 955,628

Due to other County funds (Note 4) 898,084 3,663,652 - 13,593 21,568 258,313 657,072 - - 5,512,282 6,690,634

Due to other governmental units 100,969 1,498,904 - - 453 16,730 5,505,091 - - 7,122,147 7,140,625

Deferred revenue 38,845,958 13,951,644 1,625,395 999,755 5,929 49,504 - - 55,478,185 53,759,962

Payable from restricted assets:

Customer deposits - - - - 10,000 - - - - 10,000 10,200

Other liabilities - 149,727 - - - - 821,589 - - 971,316 1,036,430

Advances from other County funds (Note 4) - 220,048 - - - - - - - 220,048 253,359

Accrued compensated absences - - - - 60,361 149,530 - - 5,195,804 5,405,695 5,217,561

Closure and postclosure care (Note 8) - - - - 3,519,360 - - - - 3,519,360 3,517,716

Claims payable (Note 6) - - - - - 2,263,559 - - - 2,263,559 1,718,230

Capital lease obligation (Note 7) - - - - 1,220,453 4,877 - - - 1,225,330 1,525,606

Certificates of participation (Note 12) - - - - - - - - 62,180,000 62,180,000 65,565,000

Special assessment debt (Note 9) - - 5,000 - - - - - 1,593,584 1,598,584 2,052,259

Revenue bonds (Note 11) - - - - - - - - 14,265,000 14,265,000 -

Notes payable (Note 10)           -           -           -           -           -           -           -           - 524,597 524,597 2,002,133

Total Liabilities 40,534,481 20,562,163 1,827,726 5,078,035 5,238,464 2,922,502 12,761,851           - 83,758,985 172,684,207 164,950,637

EQUITY AND OTHER CREDITS (Notes 17 and 18):

Contributed capital (Note 14) - - - - 116,936 985,618 - - - 1,102,554 1,048,406

Investment in general fixed assets (Note 5) - - - - - - - 131,125,930 - 131,125,930 102,183,176

Retained earnings:

Reserved - - - - 5,052,097 6,281,143 - - - 11,333,240 10,508,727

Unreserved - - - - 2,865,801 - - - - 2,865,801 1,854,029

Fund balances (deficit):

Reserved 1,112,515 35,200,034 7,427,740 18,632,898 - - - - - 62,373,187 61,253,215

Unreserved:

Designated 14,213,803 22,307,553 - 10,083,712 - - - - - 46,605,068 32,669,123

Undesignated           - (167,609)           -           -           -           - 84,785           -           - (82,824) (126,995)

Total Equity and Other Credits 15,326,318 57,339,978 7,427,740 28,716,610 8,034,834 7,266,761 84,785 131,125,930           - 255,322,956 209,389,681

TOTAL LIABILITIES, EQUITY AND OTHER CREDITS $55,860,799 $77,902,141 $9,255,466 $33,794,645 $13,273,298 $10,189,263 $12,846,636 $131,125,930 $83,758,985 $428,007,163 $374,340,318

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

Back to 2000 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	2000	1999

ASSETS AND OTHER DEBITS

Petty cash	$24,270	$105,429	$-	$-	$4,300	$530	$-	$-	$-	$134,529	$147,219
Equity in Treasurer's pool (Note 3)	15,154,767	53,756,187	7,577,419	31,253,442	7,265,292	8,432,104	11,324,702	-	-	134,763,913	120,803,674
Taxes receivable	38,348,342	16,335,865	-	998,186	-	-	-	-	-	55,682,393	53,412,168
Special assessments receivable	-	-	1,631,194	-	-	-	-	-	-	1,631,194	2,019,275
Accrued interest receivable	65,810	453,433	35,388	753,721	-	-	-	-	-	1,308,352	1,550,129
Due from other County funds (Note 4)	1,753,789	1,733,112	11,465	787,707	269,167	346,555	610,487	-	-	5,512,282	6,690,634
Due from other governmental units	233,600	4,124,051	-	-	21,144	34,259	-	-	-	4,413,054	2,484,273
Other receivables	31,274	387,478	-	1,589	623,675	83,574	9,073	-	-	1,136,663	941,023
Prepaids and deposits	-	48,856	-	-	-	87,037	-	-	-	135,893	1,071,857
Inventories	-	540,874	-	-	-	103,063	-	-	-	643,937	600,305
Restricted assets:
Cash	28,899	416,856	-	-	10,000	-	828,739	-	-	1,284,494	1,329,948
Advances to other County funds (Note 4)	220,048	-	-	-	-	-	-	-	-	220,048	253,359
Land	-	-	-	-	369,760	-	-	20,279,156	-	20,648,916	14,474,617
Buildings	-	-	-	-	3,564,345	52,334	-	51,704,483	-	55,321,162	20,279,034
Improvements	-	-	-	-	102,851	1,099,965	-	12,445,134	-	13,647,950	12,884,063
Equipment	-	-	-	-	3,070,570	1,995,927	73,635	31,876,922	-	37,017,054	32,984,945
Construction in progress	-	-	-	-	-	123,951	-	14,820,235	-	14,944,186	31,498,174
Less: Accumulated depreciation	-	-	-	-	(2,027,806)	(2,170,036)	-	-	-	(4,197,842)	(3,729,240)
Amount available in Debt Service Funds	-	-	-	-	-	-	-	-	7,427,740	7,427,740	7,568,016
Amounts to be provided for retirement of general long-term obligations	-	-	-	-	-	-	-	-	76,331,245	76,331,245	67,076,845

TOTAL ASSETS AND OTHER DEBITS	$55,860,799	$77,902,141	$9,255,466	$33,794,645	$13,273,298	$10,189,263	$12,846,636	$131,125,930	$83,758,985	$428,007,163	$374,340,318

LIABILITIES, EQUITY AND OTHER CREDITS

LIABILITIES:
Warrants payable	$-	$-	$-	$-	$-	$-	$329,366	$-	$-	$329,366	$321,624
Accounts payable	689,470	1,007,944	400	2,985,691	400,340	179,989	5,448,733	-	-	10,712,567	13,182,234
Accrued interest payable	-	-	-		-	-	-	-	-	-	1,436
Arbitrage liability	-	70,244	196,931	1,078,996	-	-	-	-	-	1,346,171	955,628
Due to other County funds (Note 4)	898,084	3,663,652	-	13,593	21,568	258,313	657,072	-	-	5,512,282	6,690,634
Due to other governmental units	100,969	1,498,904	-	-	453	16,730	5,505,091	-	-	7,122,147	7,140,625
Deferred revenue	38,845,958	13,951,644	1,625,395	999,755	5,929	49,504		-	-	55,478,185	53,759,962
Payable from restricted assets:
Customer deposits	-	-	-	-	10,000	-	-	-	-	10,000	10,200
Other liabilities	-	149,727	-	-	-	-	821,589	-	-	971,316	1,036,430
Advances from other County funds (Note 4)	-	220,048	-	-	-	-	-	-	-	220,048	253,359
Accrued compensated absences	-	-	-	-	60,361	149,530	-	-	5,195,804	5,405,695	5,217,561
Closure and postclosure care (Note 8)	-	-	-	-	3,519,360	-	-	-	-	3,519,360	3,517,716
Claims payable (Note 6)	-	-	-	-	-	2,263,559	-	-	-	2,263,559	1,718,230
Capital lease obligation (Note 7)	-	-	-	-	1,220,453	4,877	-	-	-	1,225,330	1,525,606
Certificates of participation (Note 12)	-	-	-	-	-	-	-	-	62,180,000	62,180,000	65,565,000
Special assessment debt (Note 9)	-	-	5,000	-	-	-	-	-	1,593,584	1,598,584	2,052,259
Revenue bonds (Note 11)	-	-	-	-	-	-	-	-	14,265,000	14,265,000	-
Notes payable (Note 10)	-	-	-	-	-	-	-	-	524,597	524,597	2,002,133
Total Liabilities	40,534,481	20,562,163	1,827,726	5,078,035	5,238,464	2,922,502	12,761,851	-	83,758,985	172,684,207	164,950,637

EQUITY AND OTHER CREDITS (Notes 17 and 18):
Contributed capital (Note 14)	-	-	-	-	116,936	985,618	-	-	-	1,102,554	1,048,406
Investment in general fixed assets (Note 5)	-	-	-	-	-	-	-	131,125,930	-	131,125,930	102,183,176
Retained earnings:
Reserved	-	-	-	-	5,052,097	6,281,143	-	-	-	11,333,240	10,508,727
Unreserved	-	-	-	-	2,865,801	-	-	-	-	2,865,801	1,854,029
Fund balances (deficit):
Reserved	1,112,515	35,200,034	7,427,740	18,632,898	-	-	-	-	-	62,373,187	61,253,215
Unreserved:
Designated	14,213,803	22,307,553	-	10,083,712	-	-	-	-	-	46,605,068	32,669,123
Undesignated	-	(167,609)	-	-	-	-	84,785	-	-	(82,824)	(126,995)
Total Equity and Other Credits	15,326,318	57,339,978	7,427,740	28,716,610	8,034,834	7,266,761	84,785	131,125,930	-	255,322,956	209,389,681

TOTAL LIABILITIES, EQUITY AND OTHER CREDITS	$55,860,799	$77,902,141	$9,255,466	$33,794,645	$13,273,298	$10,189,263	$12,846,636	$131,125,930	$83,758,985	$428,007,163	$374,340,318