2021 Annual Comprehensive Financial Report

-22- Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2021

Enterprise Funds

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,577,499 513,602

$

24,098,985 $

$

Contracts/Retainage Payable Intergovernmental Payable Unearned Revenues Revenue Bonds Payable Revenue BANs Payable

56,558

4,539 6,642

924,744

360

1,244,644

20,843,267 36,656,545

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

1,315,000

500,000 157,225

1,112,288

645,747

527,534 197,190 781,282

4,281,914 1,003,570 65,989,045

163,360

100,366 1,682,335

27,478,917

15,105

67,470

220,578

9,649,055 265,541,807

40,855,000

27,515,814 1,166,846 1,393,663 836,249 30,985,096 32,667,431 72,524

2,719,562 571,510 13,513,501 8,341,607 300,352,147 366,341,192

87,314

396,410 4,208,886 3,317,151 48,998,025 76,476,942

Net OPEB Liability Net Pension Liability

3,202,675 1,613,326 4,970,785 5,752,067

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

25,355 702,849 728,204

52,133 923,669 975,802

13,143 305,849 318,992

131,098 2,965,631 3,096,729

OPEB Deferrals

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

524,322,922

54,822,195

114,669,527

13,926,068

Restricted for:

Capital Projects

69,085,320

14,273,260

2,163,953

5,434,645

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

33,048,550

2,113,568

(14,943,990) 101,889,490 $

(21,146,101) (1,785,388) $

626,456,792 $

71,209,023 $

Total Net Position

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

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