2021 Annual Comprehensive Financial Report

-20 Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2021

Enterprise Funds Business-Type Activities -

Solid Waste

Stormwater Management

Water

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments Receivables (Net): Taxes Accounts, Notes and Mortgages

$

40,866,115

$

6,342,237

16,465,022 $

10,519,326 $

17,192,993 850,406 38,204 4,747,097

904,592 31,112

323,716 107,994 10,753 28,235 22,515 874,114

570,892 110,868 7,866 16,886

Intergovernmental

Interest Inventories

3,865

Prepaid Insurance Charges

Miscellaneous

1,016

Total Current Assets

63,695,831

7,281,806

17,832,349

11,225,838

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

78,531,099

14,329,345

2,919,315

5,431,118

Receivables (Net): Assessments Intergovernmental

465,116 586,849 54,344

28,475

Interest

11,385

127

3,527

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

21,791,466 130,615,193

1,762,296 858,218

19,247,741

5,971,017

246,113

Intangible Assets: Easements

24,854,476

1,677,871

Depreciable/Amortizable: Land Improvements

26,363,490 268,221,298 31,127,825 68,173,889 682,890,178 (483,245,127) 5,593,100 92,840,570 (24,799,672) 924,064,094 987,759,925

5,508,853

2,735,406 180,797,826

17,656,208 7,809,422

Buildings

1,734

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

358,695

21,327

623,330

20,960,466

1,288,405

Infrastructure

118,864,786 (74,494,093)

Less Accumulated Depreciation

(68,070,106)

(18,820,311)

Intangible Assets:

Software and Licenses

441,548

Water Rights

Less Accumulated Amortization Total Noncurrent Assets

(422,348) 69,162,925 76,444,731

159,224,058 177,056,407

19,360,713 30,586,551

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges

2,049,927 2,848,035 1,683,569 1,553,257 8,134,788

Pension Deferrals

550,830 325,614 368,119 1,244,563

1,132,559 669,494 483,774 2,285,827

285,517 168,778 160,189 614,484

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.