2022 Annual Comprehensive Financial Report

-22 Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2022

Enterprise Funds

Solid Waste

Stormwater Management

Water

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,666,662 445,759

$

19,106,816 $

$

13,629 549,036

Contracts/Retainage Payable Intergovernmental Payable Unearned Revenues Revenue Bonds Payable

15,144 225,417 1,316,525

19,892,028

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

1,350,000

20,842

87,115

95,905 165,004

791,659

630,499

92

4,515,659

646,662

500,000 101,856 1,425,522

1,065,625 28,398,234

222,108 868,770

194,455

22,925,971

15,353,741 333,367,487

271,327

74,102

39,505,000

24,182

127,832

109,744

46,990,934 1,197,184 1,333,071 334,198 50,045,713 51,471,235 80,582

3,144,027 516,970 12,972,563 3,293,723 368,672,693 397,070,927

71,369

436,945 4,221,629 1,627,381 45,992,889 68,918,860

Net OPEB Liability Net Pension Liability

3,148,333 587,259 4,078,288 4,947,058

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Leases

1,117,363 4,909,698 3,418,253 9,445,314

6,262,792 2,425,812 1,112,394 9,800,998

Pension Deferrals OPEB Deferrals

875,381 829,582 1,704,963

498,163 351,262 849,425

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

549,909,140

54,425,682

112,240,311

13,549,695

Restricted for:

Capital Projects

59,748,173

13,161,957

2,441,762

6,685,921

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

37,147,507

3,152,289

(4,428,229)

(42,001,373) (21,765,757) $

Total Net Position

646,804,820 $

70,739,928 $

110,253,844 $

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

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