2022 Annual Comprehensive Financial Report

-34 Exhibit A-15

Statement of Net Position Component Units June 30, 2022

Greensboro Housing Dev. Partnership

Greensboro

Greensboro

Total

Redevelopment

ABC

Component

ASSETS

Commission

Board

Units

Cash and Cash Equivalents/Investments

$

45,512

$

31,165

$

3,514,823

$

3,591,500

Receivables, Net

Accounts, Notes and Mortgages

9,563

9,563

Intergovernmental

147,537

147,537 7,542,602 137,204 4,882,328 1,824,211

Inventories

7,542,602 137,204

Miscellaneous

Assets Held for Resale Long-Term Note Receivable Investment in Joint Venture Restricted Assets: Temporarily Restricted:

1,806,711

3,075,617 1,824,211

Cash and Cash Equivalents/Investments

100,829

100,829 1,655,512

Right to Use Leased Asset, Net of Accumulated Amortization

1,655,512

Capital Assets: Non-Depreciable: Land

4,179,181 9,102,286 (2,013,111) 530,273 (523,706) 3,289,506 (2,857,643) 24,566,490

4,179,181 9,102,286 (2,013,111) 530,273 (523,706) 3,289,506 (2,857,643) 31,598,072

Buildings

Accumulated Depreciation

Improvements Other than Buildings

Accumulated Depreciation

Furniture, Fixtures, Machinery and Equipment

Accumulated Depreciation

Total Assets

1,953,052

5,078,530

DEFERRED OUTFLOW OF RESOURCES

Current Year Pension Contributions

396,893 633,654 215,006

396,893 633,654 215,006

Pension Deferrals OPEB Deferrals

Total Deferred Outflow of Resources

1,245,553

1,245,553

LIABILITIES

Accounts Payable

3,984,981 950,909 182,043

3,984,981 950,909 182,043

Due to Primary Government

Miscellaneous

Due Within One Year: Note Payable

206,423

256,378 301,313

462,801 301,313

Leases and other Financing Agreements

Due in More Than One Year: Note Payable

1,764,155

3,592,282 1,391,928

5,356,437 1,391,928 1,824,211 1,333,072 545,960 16,333,655

Leases and other Financing Agreements

Unearned Revenue

1,824,211

Miscellaneous

1,333,072 545,960 12,538,866

Net Pension Obligation

Total Liabilities

1,970,578

1,824,211

DEFERRED INFLOW OF RESOURCES

Pension Deferrals OPEB Deferrals

174,440 789,749 964,189

174,440 789,749 964,189

Total Deferred Inflow of Resources

NET POSITION

Net Investment in Capital Assets

7,858,126

7,858,126

Restricted for:

Assets Held for Resale Neighborhood Development

3,075,617 147,537

3,075,617 147,537 2,235,117 2,229,384 15,545,781

Greensboro ABC Board Working Capital

2,235,117 2,215,745 12,308,988

Unrestricted

(17,526) (17,526)

31,165

Total Net Position

$

$

3,254,319

$

$

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