2019 Comprehensive Annual Financial Report (CAFR)

-22- Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2019

Enterprise Funds

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,324,675 399,233

$

3,462

$ 13,852,972

$

23,869 545,333

Contracts/Retainage Payable Intergovernmental Payable

3,174

55,806

Unearned Revenues

1,503,282

General Obligation Bonds Payable Revenue Bonds Payable Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable Accrued Landfill Liability Accrued Pollution Remediation Liability Customer Deposits Payable Compensated Absences Payable Payable from Restricted Assets: Accounts Payable Total Current Liabilities Noncurrent Liabilities: Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable General Obligation Bonds Payable Revenue Bonds Payable Limited Obligaton Bonds Payable Lease-Purchase and Other Financing Agreements Payable Accrued Landfill Liability Accrued Pollution Remediation Liability Compensated Absences Payable Interest Payable Revenue BANs Payable Interest Payable

19,266,931 37,171,789

785,000

182,904

500,000 453,115

791,539 4,141,509 924,567

574

3,271

213,474 205,061

188,176

103,494

64,023,417

421,997

15,783,714

2,414,082

14,116,567

28,489

5,047,179 151,805

235,871,542

43,450,000

26,660,557 1,100,420 1,256,643 588,537 29,669,970 32,084,052 63,813

2,736,292 406,425 12,237,763 5,527,639 270,896,228 334,919,645

85,181

343,034 3,118,731 2,126,288 54,237,037 70,020,751

Net OPEB Liability Net Pension Liability

2,872,592 1,047,205 4,033,467 4,455,464

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

69,664 757,193 826,857

19,282 305,099 324,381

181,103 2,971,194 3,152,297

34,310 697,434 731,744

OPEB Deferrals

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

492,075,236

55,999,549

93,540,676

13,839,684

Restricted for:

Capital Projects

58,059,072

14,020,661

3,749,026

Assets Held for Resale Self-Funded Retention Deposits Unrestricted Total Net Position

39,057,716 $ 589,192,024

1,839,159

(3,910,436) $ 89,630,240

(20,071,692) (2,482,982)

$ 71,859,369

$

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