2022 Annual Comprehensive Financial Report

Fund Financial Statements

Unearned Revenues

Governmental Funds Prepaid Privilege License Fees/Permits: General Fund

$

17,126

Contributions/Donations: General Fund

334,488

Grant Revenues: Other Non-Major Governmental Funds Revenue Opioid Settlement Funds: Other Non-Major Governmental Funds

59,651,240

130,492

Total Unearned Revenues

60,133,346 $

Proprietary Funds Prepaid Rents: ColiseumFund

$

755,406

Promotional Fees in Advance: ColiseumFund Total Unearned Revenues

561,119

1,316,525 $

Government-Wide Financial Statements Governmental Business-Type Activities Activities

Deferred Outflows of Resources Unamortized Bond Refunding Charges

$

4,622,823 33,681,023 18,866,154 11,040,155

1,667,328 $

Pension Deferrals

5,774,256 3,530,266 2,624,491

Current Year Pension Contributions

OPEB Deferrals

Subtotal Deferred Outflows of Resources

68,210,155 $

13,596,341 $

Deferred Inflows of Resources Prepaid Taxes

$

56,540 28,239

$

Prepaid Assessments

Leases

6,163,462 45,927,633 25,255,919

7,518,199 9,094,797 6,003,895

Pension Deferrals OPEB Deferrals

Subtotal Deferred Inflows of Resources

77,431,793 $

22,616,891 $

Unearned Revenues Prepaid Privilege License Fees/Permits

$

17,126

$

Prepaid Rents

755,406 561,119

Promotional Fees in Advance

Grant Revenues

59,651,240

Unearned contributions/donations Revenue Opioid Settlement Funds: Subtotal Unearned Revenues

334,488 130,492

60,133,346 $

1,316,525 $

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