2021 Annual Comprehensive Financial Report

-4 Exhibit A-1 Page 2 of 2

Primary Government

Business-Type

Component

Governmental

LIABILITIES

Activities

Activities

Total

Units

$

49,134,968 11,595,464 4,538,193 5,709,885 1,460,933 6,133,400

$

3,106,093

Accounts Payable

$

23,458,484 8,760,497 4,523,882 860,834 1,303,708 4,114,657

$

25,676,484 2,834,967 4,849,051 157,225 2,018,743 500,000 14,311

Contracts/Retainage Payable Intergovernmental Payable Customer Deposits Payable Pollution Remediation Payable Accrued Interest Payable Accrued Landfill Liability

1,784,037

500,000 96,918 15,962

Miscellaneous

96,918 15,962

179,831

Prepaid Privilege License Fees/Permits

Unearned Grant Revenues

36,207,219

36,207,219 357,637 1,244,644

Unearned Contributions/Donations

357,637

Unearned Revenues

1,244,644

Liabilities Payable from Restricted Assets: Accounts Payable

72,632

15,105

87,737

Contracts/Retainage Payable Accrued Interest Payable Miscellaneous

4,021,511

11,707,043

15,728,554

1,775,435

1,775,435

Noncurrent Liabilities:

Due Within One Year: General Obligation Bonds Payable

28,083,853 5,544,789

28,083,853 5,544,789 20,843,267 36,656,545 5,193,967 9,189,734 273,171,634 169,363,004 10,821,946 265,541,807 8,292,297 3,886,408 27,515,814 124,450,254 114,198,568

Lease Purchase and Other Financing Agreements Payable

20,843,267 36,656,545 2,210,000 1,540,088

Revenue Bonds Payable Revenue BANS Payable

Limited Obligation Bonds Payable

2,983,967 7,649,646

Compensated Absences

Note Payable

396,303

Due in More Than One Year: General Obligation Bonds Payable Limited Obligation Bonds Payable

273,171,634 63,938,004 10,821,946

105,425,000

Lease Purchase and Other Financing Agreements Payable

Revenue Bonds Payable

265,541,807

Notes Payable

5,814,794

Compensated Absences Pollution Remediation Payable Accrued Landfill Liability

7,117,424

1,174,873 3,886,408 27,515,814 23,249,256 14,724,425

Net OPEB Liability Net Pension Liability Unearned Revenues

101,200,998 99,474,143

1,132,776 2,016,461 1,225,441 15,655,736

Miscellaneous

685,555,780

551,785,056

1,237,340,836

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Prepaid Taxes

104,889 26,210 3,285,115 22,209,253 25,625,467

104,889 26,210 3,516,527 27,311,462 30,959,088

Prepaid Assessments Pension Deferrals

231,412 5,102,209 5,333,621

19,691 201,982 221,673

OPEB Deferrals

Total Deferred Inflows of Resources

NET POSITION

Net Investment in Capital Assets

256,319,044

752,720,622

1,009,039,666

6,650,292

Restricted for:

Assets Held for Resale Stabilization by State Statute Highway Improvements Culture and Recreation Neighborhood Development Economic Opportunity Capital Projects

695,180

695,180

3,061,212

83,673,517 6,338,276 1,303,947 5,668,457 26,940,142 1,641,846 16,413,321 2,613,495

83,673,517 6,338,276 1,303,947 101,061,922 5,668,457 26,940,142 1,641,846 16,413,321 2,613,495

101,061,922

101,514

Public Safety

Self-Funded Retention Deposits

Perpetual Care: Perpetual Maintenance - nonexpendable

Greensboro ABC Board Working Capital

1,969,258 1,019,921

Unrestricted

(119,669,504)

30,138,645

(89,530,859)

Total Net Position

281,937,721 $

883,921,189 $

1,165,858,910 $

12,802,197 $

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