CITY OF REVERE, MASSACHUSETTS

Combined Balance Sheet - All Fund Types and Account Group

June 30, 1995
     

Governmental Fund Types

Fiduciary Fund Types

 Account
Group		  
Assets   General Special
Revenue		 Capital
Projects		 Trust
and
Agency		 Pension
Trust		 General
Long-term
Obligations		 Total
(Memorandum
only)
Cash and investments (notes 5 and 11) $ 7,313,265 332,052 -     1,625,847 31,573,731 -     40,844,895
Receivables:                  
  Property taxes   891,900 -     -     -     -     -     891,900    
  Tax title and possessions   7,258,520 -     -     -     -     -     7,258,520
  Motor vehicle excise   1,230,030 -     -     -     -     -     1,230,030
  Intergovernmental   100,000 232,299 123,331 -     -     -     455,630
  Departmental and water and sewer   1,880,257 -     -     -     -     -     1,880,257
  Other   -     16,388 -     -     9,565 -     25,953
  Total receivables   11,360,707 248,687 123,331 -     9,565 -     11,742,290
Due from other funds (note 9)   -     2,486,653 733,827 -     350,529 -     3,571,009
Other assets     -     477,047 -     -     -     -     477,047
  Amounts to be provided for the retirement of general long-term obligations   -     -     -     -     -     13,001,817 13,001,817
Total assets $ 18,673,972 3,544,439 857,158 1,625,847 31,933,825 13,001,817 69,637,058
Liabilities and Fund Equity                
Warrants and accounts payable $ 478,122 125,377 303,448 -     4 -     906,951
Payroll payable     1,124,790 -     -     -     -     -     1,124,790
Accrued liabilities:                  
  Tax abatements   651,791 -     -     -     -     -     651,791
  Judgments and claims (notes 7 and 12)   -     -     -     -     -     2,640,000 2,640,000
  Compensated absences (note 7)   -     -     -     -     -     1,822,435 1,822,435
  Guarantee deposits   5,418 -     -     91,168 -     -     96,586
Due to other funds (note 9)   3,220,480 -     -     -     -     350,529 3,571,009
General long-term bonds and note payable (note 7)   -     125,642 -     -     -     8,188,853 8,314,495
Deferred compensation (note 11)   -     -     -     1,517,973 -     -     1,517,973
Deferred revenue   11,260,707 -     -     -     -     -     11,260,707
  Total liabilities   16,741,308 251,019 303,448 1,609,141 4 13,001,817 31,906,737
Fund equity (deficit):                  
Reserved for:                  
  Encumbrances and continuing appropriations   2,402,062 3,293,420 673,442 16,706 -     -     6,385,630
  Employees' retirement benefits   -     -     -     -     31,933,821 -     31,933,821
Unreserved:                  
  Undesignated (note 8)   (469,398) -     (119,732) -     -     -     (589,130)
  Total fund equity   1,932,664 3,293,420 553,710 16,706 31,933,821 -     37,730,321
Contingencies (note 12)                
  Total liabilities and fund equity $ 18,673,972 3,544,439 857,158 1,625,847 31,933,825 13,001,817 69,637,058

See accompanying notes to general purpose financial statements.