GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES in .NET

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344 GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES
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Because the special assessment fund has been eliminated for nancial reporting purpose, the transactions related to special assessment activities are typically reported in the same manner, and on the same basis of accounting, as any other capital improvement and nancing transaction Transactions of the construction phase of the project should generally be reported in a capital projects fund, and transactions of the debt service phase should be reported in a debt service fund, if one is required At the time of the levy, special assessments receivable should be recognized and offset by deferred revenue; deferred revenue should be reduced as the assessments become measurable and available The entry for the retirement of special assessment bonds and for the construction of the special assessment project would follow the accounting principles outlined in the discussion on capital projects The usual entries are made for expenditures and for encumbrances, if such a system exits At the end of the year, the revenues and expenditures should be closed to the fund balance to re ect the balance that may be expended in future periods Although the accounting for special assessment construction activities is quite similar to other nancing and construction activities, the major issue relating to special assessment activities involves the de nition of special assessment debt Special assessment debt is often de ned as those long-term obligations, secured by a lien on the assessed properties, for which the primary source of repayment is the assessments levied against the bene ting properties However, the nature and composition of debt associated with special assessment-related capital improvements is not always consistent with this de nition Rather, it can vary signi cantly from one jurisdiction to another Capital improvements involving special assessments may be nanced by debt that is:
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General obligation debt that is not secured by liens on assessed properties but nevertheless
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will be repaid in part by special assessment collections
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Special assessment debt that is secured by liens on assessed properties and is also backed by
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the full faith and credit of the government as additional security
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Special assessment debt that is secured by liens on assessed properties and is not backed by
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the full faith and credit of the government but is, however, fully or partially backed by some other type of general governmental commitment Special assessment debt that is secured by liens on assessed properties, is not backed by the full faith and credit of the government, and is not backed by any other type of general governmental commitment; the government is not liable under any circumstance for the repayment of this category of debt should the property owner default In some cases special assessment debt is payable entirely by special assessment collections from the assessed property owners; in other cases the debt may be repaid partly from special assessment collections and partly from the general resources of the government, either because the government is a property owner bene ting from the improvements or because the government has agreed to nance part of the cost of the improvement as a public bene t The portion of special assessment debt that will be repaid directly with governmental resources is, in essence, a general obligation of the government If the government owns property that bene ts from the improvements nanced by special assessment debt as in item 4 above, or if a public bene t assessment is made against the government, the government is obligated for the public bene t portion and the amount assessed against its property, even though it has no liability for the remainder of the debt issue Because the special assessment debt can have various characteristics, the extent of a government s liability for debt related to a special assessment capital improvement can also vary signi cantly For example, the government may be primarily liable for the debt, as in the case of a general obligation issue; it may have no liability whatsoever for special assessment debt; or it may be obligated in some manner to provide a secondary source of funds for repayment of special assessment debt in the event of default by the assessed property owners A government is obligated in some manner for special assessment debt if (1) it is legally obligated to assume all or part of the
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