9364-R2_Harrison_2025_AnnualReport

49 Accounts receivable (net of allowance for uncollectibles): Taxes 170,991 - - - 170,991 Liens 21,029 - - - 21,029 Other 250,184 - - - 250,184 Due from other governments 2,804 - - - 2,804 Tax acquired property 92,748 - - - 92,748 Inventory 603 - - - 603 Due from other funds 22,979 1,067,253 - 309,905 1,400,137 TOTAL ASSETS $ 6,408,423 $ 1,445,632 $ 849,805 $ 898,145 $ 9,602,005 LIABILITIES Accounts payable $ 52,513 - $ - $ - $ $ 52,513 Accrued expenses 4,311 - - - 4,311 Accounts receivable (net of allowance for uncollectibles): Taxes 170,991 - - - Liens 21,029 - - - Other 250,184 - - - Due from other governments 2,804 - - - Tax acquired property 92,748 - - - Inventory 603 - - - Due from other funds 22,979 1,067,253 - 309,905 TOTAL ASSETS $ 6,408,423 $ 1,445,632 $ 849,805 $ 898,145 LIABILITIES Accounts payable $ 52,513 - $ - $ - $ Accrued expenses 4,311 - - -

Due to other governments 14,706 - - - 14,706 Due to other funds 1,377,158 - - 22,979 1,400,137 TOTAL LIABILITIES 1,448,688 - - 22,979 1,471,667 Due to other governments 14,706 - - - Due to other funds 1,377,158 - - 22,979 TOTAL LIABILITIES 1,448,688 - - 22,979

DEFERRED INFLOWS OF RESOURCES Prepaid taxes 30,093 - - - 30,093 Deferred revenue - - - 154,127 154,127 Deferred property tax 202,506 - - - 202,506 TOTAL DEFERRED INFLOWS OF RESOURCES 232,599 - - 154,127 386,726 FUND BALANCES Nonspendable 93,351 - 370,000 139,589 602,940 Restricted - - 479,805 444,610 924,415 Committed - 1,445,632 - 37,363 1,482,995 Assigned 25,000 - - 105,248 130,248 Unassigned (deficit) 4,608,785 - - (5,771) 4,603,014 DEFERRED INFLOWS OF RESOURCES Prepaid taxes 30,093 - - - Deferred revenue - - - 154,127 Deferred property tax 202,506 - - - TOTAL DEFERRED INFLOWS OF RESOURCES 232,599 - - 154,127 FUND BALANCES Nonspendable 93,351 - 370,000 139,589 Restricted - - 479,805 444,610 Committed - 1,445,632 - 37,363 Assigned 25,000 - - 105,248 Unassigned (deficit) 4,608,785 - - (5,771)

Combined Murray Other Total Combined Murray Other

General Capital Trust Governmental Governmental Fund Fund Fund Funds Funds General Capital Trust Governmental Fund Fund Fund Funds

ASSETS Cash and cash equivalents $ 2,190,204 $ 378,379 6,123 $ 6,566 $ $ 2,581,272 Investments 3,656,881 - 843,682 581,674 5,082,237 ASSETS Cash and cash equivalents $ 2,190,204 $ 378,379 6,123 $ 6,566 $ Investments 3,656,881 - 843,682 581,674

TOTAL FUND BALANCES 4,727,136 1,445,632 849,805 721,039 7,743,612 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 6,408,423 $ 1,445,632 $ 849,805 $ 898,145 $ 9,602,005 TOTAL FUND BALANCES 4,727,136 1,445,632 849,805 721,039 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 6,408,423 $ 1,445,632 $ 849,805 $ 898,145

STATEMENT C

See accompanying independent auditor ’ s report and notes to financial statements. See accompanying independent auditor ’ s report and notes to financial statements.

JUNE 30, 2024 JUNE 30, 2024

TOWN OF HARRISON, MAINE TOWN OF HARRISON, MAINE

BALANCE SHEET - GOVERNMENTAL FUNDS BALANCE SHEET - GOVERNMENTAL FUNDS