2020 Comprehensive Annual Financial Report

-20- Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2020

Business-Type Activities - Enterprise Funds

Solid Waste

Stormwater Management

Water

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments

$

41,396,961

$ 4,541,969

$ 18,688,405

$ 10,234,126

Receivables (Net): Taxes Accounts, Notes and Mortgages

16,645,983

886,031 33,975

358,465 222,560 37,981 43,637 23,144 515,285

698,772 107,238 20,542

Intergovernmental

833,945 101,769

Interest

7,857

Internal Receivables Inventories

5,055,568

16,984

Prepaid Insurance Charges

Miscellaneous

1,017

Total Current Assets

64,035,243

5,469,832

19,889,477

11,077,662

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

74,692,102

15,632,413

5,723,062

4,255,001

Receivables (Net): Assessments Intergovernmental

481,572 841,357 130,724

767,272

Interest

29,380

530

7,501

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

21,506,466 149,154,207

1,760,311 950,451

19,267,001 2,235,365

5,953,501

18,811

Intangible Assets: Easements

24,471,417

1,677,871

Depreciable/Amortizable: Land Improvements

25,647,463 247,017,831 9,518,788 64,555,515 656,214,308 (453,329,922) 5,505,340 91,906,859 (22,840,198) 895,473,829 959,509,072

4,819,659

2,708,391 176,716,157

17,656,208 7,809,422

Buildings

1,734

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

368,099

21,327

223,330

20,851,581

1,290,944

Infrastructure

118,848,287 (72,618,532)

Less Accumulated Depreciation

(62,237,356)

(18,498,992)

Intangible Assets:

Software and Licenses

441,548

Water Rights

Less Accumulated Amortization Total Noncurrent Assets

(403,148) 71,363,304 76,833,136

166,400,102 186,289,579

18,513,723 29,591,385

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges

2,535,105 2,330,172 1,460,002 1,895,670 8,220,949

Pension Deferrals

450,653 282,363 449,270 1,182,286

926,778 580,686 590,421 2,097,885

233,654 146,399 195,503 575,556

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.