2021 Annual Comprehensive Financial Report

Fund Financial Statements

Unearned Revenues

Governmental Funds Prepaid Privilege License Fees/Permits: General Fund

$

15,962

Contributions/Donations: General Fund

357,637

Grant Revenues: Other Non-Major Governmental Funds

36,207,219 36,580,818 $

Total Unearned Revenues

Proprietary Funds Prepaid Rents: ColiseumFund

$

617,079

Promotional Fees in Advance: ColiseumFund Total Unearned Revenues

627,565

1,244,644 $

Government-Wide Financial Statements Governmental Business-Type Activities Activities

Deferred Outflows of Resources Unamortized Bond Refunding Charges

$

707,031

2,049,927 $

Pension Deferrals

31,338,328 16,324,026 11,632,158

5,027,290 2,971,799 2,672,295

Current Year Pension Contributions

OPEB Deferrals

Subtotal Deferred Outflows of Resources

60,001,543 $

12,721,311 $

Deferred Inflows of Resources Prepaid Taxes

$

104,889 26,210

$

Prepaid Assessments Pension Deferrals

3,285,115 22,209,253

231,412 5,102,209

OPEB Deferrals

Subtotal Deferred Inflows of Resources

25,625,467 $

5,333,621 $

Unearned Revenues Prepaid Privilege License Fees/Permits

$

15,962

$

Prepaid Rents

617,079 627,565

Promotional Fees in Advance

Grant Revenues

36,207,219

Unearned contributions/donations Subtotal Unearned Revenues

357,637

36,580,818 $

1,244,644 $

37i