2020 Comprehensive Annual Financial Report

-22- Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2020

Enterprise Funds

Solid Waste

Stormwater Management

Water

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,389,385 394,493

$

$ 17,745,944

$

31,105 600,267

Contracts/Retainage Payable Intergovernmental Payable Unearned Revenues Revenue Bonds Payable

7,900

28,168 8,739

2,745

1,424,308

22,396,984

Limited Obligaton Bonds Payable Lease-Purchase and Other Financing Agreements Payable Accrued Landfill Liability Accrued Pollution Remediation Liability

1,280,000

500,000 150,024

Interest Payable

587,130 4,206,412 989,414 29,966,563

Customer Deposits Payable Compensated Absences Payable Total Current Liabilities Noncurrent Liabilities: Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable

497,827 195,384 701,111

218,236

101,408 1,382,804

20,705,395

40,000

13,129,667

106,490

1,341,736 151,805

19,753

Interest Payable

Revenue Bonds Payable Revenue BANs Payable

286,385,072 2,580,810

Limited Obligaton Bonds Payable Lease-Purchase and Other Financing Agreements Payable Accrued Landfill Liability Accrued Pollution Remediation Liability Compensated Absences Payable

42,170,000

27,154,593 1,379,289 1,477,539 651,572 30,758,934 32,141,738 76,188

2,717,762 483,205 14,326,799 6,497,966 326,161,281 356,127,844

116,045 3,395,425 1,256,701 4,874,661 5,575,772

405,866 4,462,194 2,584,434 51,116,035 71,821,430

Net OPEB Liability Net Pension Liability

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

98,289

19,009 599,672 618,681

39,092 788,076 827,168

9,856

OPEB Deferrals

2,530,281 2,628,570

260,951 270,807

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

511,692,371

55,701,511

119,340,544

14,251,221

Restricted for:

Capital Projects

61,784,030

15,555,303

2,116,017

4,242,749

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

35,497,206 608,973,607

564,155

(5,717,695)

(20,739,574) (2,245,604)

$

$ 71,820,969

$ 115,738,866

$

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

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