Page 40 - Moreno Valley 2025 Annual Financial Report

City of Moreno Valley, California

Balance Sheet
Governmental Funds
June 30, 2025

Nonmajor Total Governmental
Governmental Funds Funds
Assets
Pooled cash and investments (1) $ 98,322,117 $ 290,850,492
Receivables
Accounts 117,639 3,855,999
Notes and loans (2) 16,941,004 49,424,739
Notes to Successor Agency (2) - 7,938,341
Leases (2) - 10,864,567
Interest 570,699 6,437,065
Due from other governments 15,461,758 30,653,746
Due from other funds (3) - 10,857,996
Advances to other funds (3) - 5,750,000
Prepaid 5,078 1,003,206
Land held for resale/development - 3,467,471
Restricted assets
Cash and investments (1) - 5,635,925
Cash with fiscal agents (1) 26,277 26,277
Total assets $ 131,444,572 $ 426,765,824
Liabilities
Accounts payable $ 7,474,063 $ 27,707,197
Accrued liabilities 164,601 6,201,767
Unearned revenues 5,595,121 6,683,826
Deposits payable - 11,737,010
Due to other governments - 6,694,036
Due to other funds (3) 10,612,008 10,857,996
Advances from other funds (3) - 25,897,223
Total liabilities 23,845,793 95,779,055
Deferred inflows of resources
Unavailable revenues 12,290,978 28,291,311
Leases - 9,985,351
Total deferred inflows of resources 12,290,978 38,276,662
Fund balances (deficits)
Nonspendable
Notes to Successor Agency - 1,950,663
Advances to other funds - 5,750,000
Prepaids 5,078 1,003,206
Permanent fund principal 288,098 288,098
Land held for resale - 2,856,471
Restricted
Community development projects 8,247,131 46,277,224
Public safety 1,016,898 1,016,898
Community and cultural - 19,846,381
Public works 36,781,642 61,871,293
Capital projects 41,499,984 41,499,984
Water quality 2,738,778 2,738,778
Debt service 6,038,300 6,038,300
Endowment 82,251 82,251
Committed
Revolving line of credit - 2,600,000
Maintenance of pedestrian bridge - 291,519
Operating reserve - 24,256,014
Assigned
Continuing appropriations - 842,118
Economic uncertainty reserve - 24,256,014
Grants and federal/state awards - 12,539,362
Measure U - 7,251,527
Unassigned (1,390,359) 29,454,006
Total fund balances (deficits) 95,307,801 292,710,107
Total liabilities, deferred inflows of resources
and fund balances (deficits) $ 131,444,572 $ 426,765,824

See accompanying Notes to the Basic Financial Statements:
(1) Note 3
(2) Note 4
(3) Note 7

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