2019 Comprehensive Annual Financial Report (CAFR)

-20- Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2019

Business-Type Activities - Enterprise Funds

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments

$

42,785,009

$ 5,169,098

$ 15,290,429

$ 10,266,921

Receivables (Net): Taxes Accounts, Notes and Mortgages

17,498,399 751,745 212,613 4,507,219

797,250 40,600 24,790

3,850,335 177,761 43,325 38,078 348,179 19,748,107

581,021 129,536 35,261 14,727

Intergovernmental

Interest

Inventories Miscellaneous

1,017

Total Current Assets

65,756,002

6,031,738

11,027,466

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

72,819,193

14,006,548

2,928,010

3,735,132

Receivables (Net): Accounts, Notes and Mortgages Assessments

520,239 1,236,256 263,164

Intergovernmental

628,955

Interest

42,602

9,439

13,894

Assets Held for Resale Self-Funded Retention Deposits Long-Term Note Receivable Capital Assets: Non-Depreciable: Land Construction in Progress

21,368,617 115,878,014

1,040,757 174,894

19,196,956 59,845,583

5,953,501

13,749

Intangible Assets: Easements

23,405,235

1,644,042

Depreciable/Amortizable: Land Improvements

25,647,463 240,099,665 9,466,486 63,246,490 628,850,394 (425,089,309) 5,505,340 90,968,465 (20,877,935) 853,307,777 919,063,779

4,694,659

2,708,391 98,061,849

17,656,208 7,809,422

Buildings

4,127

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

330,599

21,327

211,848

11,563,111

1,281,513

Infrastructure

118,823,358 (70,653,787)

Less Accumulated Depreciation

(56,362,970)

(18,111,036)

Intangible Assets: Software and Licenses

441,548

Water Rights

Less Accumulated Amortization Total Noncurrent Assets

(381,897) 70,048,699 76,080,437

138,909,923 158,658,030

18,373,710 29,401,176

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges

3,253,360 3,078,386 1,228,705 639,736 8,200,187

Pension Deferrals

583,197 232,777 150,166 966,140

1,184,146 472,639 163,033 1,819,818

327,761 130,822 65,692 524,275

Current Year Pension Contributions

OPEB Deferrals

Total Deferred Outflows of Resources

(1) After internal receivables and payables have been eliminated.

The notes to the financial statements are an integral part of this statement.