2019 Comprehensive Annual Financial Report (CAFR)

Fund Financial Statements

Unearned Revenues

Governmental Funds Prepaid Privilege License Fees: General Fund Prepaid Business Permit Fees: General Fund Contributions/Donations: General Fund

$ 15,846

850

296,741

Grant Revenues: Other Non-Major Governmental Funds

3,975,171

Total Unearned Revenues

$ 4,288,608

Proprietary Funds Prepaid Rents: ColiseumFund

$ 891,900

Promotional Fees in Advance: ColiseumFund Total Unearned Revenues

611,382

$ 1,503,282

Government-Wide Financial Statements Governmental Business-Type Activities Activities

Deferred Outflows of Resources Unamortized Bond Refunding Charges

$

791,278

$ 3,253,360

Pension Deferrals

28,956,912 12,410,929 4,917,712

5,379,943 2,147,347 1,065,478

Current Year Pension Contributions

OPEB Deferrals

Accumulated Decrease in Fair Value of Hedging Derivatives Total Deferred Outflows of Resources

52,895

$ 47,129,726

$ 11,846,128

Deferred Inflows of Resources Prepaid Taxes

$

27,403 17,282

$

Prepaid Assessments Pension Deferrals

4,741,975 22,839,852

316,505 4,948,517

OPEB Deferrals

Total Deferred Inflows of Resources

$ 27,626,512

$ 5,265,022

Unearned Revenues Prepaid Privilege License Fees Prepaid Business Permit Fees

$

15,846

$

850

Prepaid Rents

891,900 611,382

Promotional Fees in Advance

Grant Revenues

2,606,298 296,741 2,919,735

Unearned contributions/donations

Total Unearned Revenues

$

$ 1,503,282

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