2022 Annual Comprehensive Financial Report

-4 Exhibit A-1 Page 2 of 2

Primary Government

Governmental

Business-Type

Component

LIABILITIES

Activities

Activities

Total

Units

Accounts Payable

$

28,667,373 4,327,414 2,442,191 1,297,822 1,497,973 3,877,051

$

20,787,107 2,064,832 240,124 5,217,706 165,004 1,680,157

$

49,454,480 6,392,246 2,682,315 6,515,528 1,662,977 5,557,208 59,651,240 334,488 1,447,017 5,232,076 21,531,563 1,796,593 24,920,794 5,367,477 19,892,028 6,839,311 500,000 9,625,528 248,250,840 167,160,958 16,933,273 333,367,487 8,752,258 4,341,211 46,990,934 118,633,659 62,478,040 97,324 17,126

$

3,984,981

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

950,909

Miscellaneous

97,324 17,126

182,043

Prepaid Privilege License Fees/Permits

Unearned Grant Revenues

59,651,240

Unearned Contributions/Donations

334,488 130,492

Unearned Revenues

1,316,525

Liabilities Payable from Restricted Assets: Accounts Payable

5,232,076 3,305,227 1,796,593

Contracts/Retainage Payable

18,226,336

Miscellaneous

Noncurrent Liabilities:

Due Within One Year: General Obligation Bonds Payable

24,920,794 5,163,615

Leases and Other Financing Agreements Payable

203,862

Revenue Bonds Payable

19,892,028 3,525,000 500,000 1,665,281

Limited Obligation Bonds Payable Accrued Landfill Liability

3,314,311

Compensated Absences

7,960,247

301,313 462,801

Note Payable

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

248,250,840 65,260,958 16,671,515

101,900,000

Leases and Other Financing Agreements Payable

261,758

Revenue Bonds Payable

333,367,487

5,356,437 1,391,928

Notes Payable

Compensated Absences

7,596,318

1,155,940 4,341,211 46,990,934 22,785,295 6,101,341

Pollution Remediation Payable Accrued Landfill Liability

Net OPEB Liability Net Pension Liability Unearned Revenues

95,848,364 56,376,699

545,960 1,824,211 1,333,072 16,333,655

Miscellaneous

Total Liabilities

644,038,051

592,387,928

1,236,425,979

DEFERRED INFLOWS OF RESOURCES Prepaid Taxes

56,540 28,239

56,540 28,239

Prepaid Assessments

Leases

6,163,462 45,927,633 25,255,919 77,431,794

7,518,199 9,094,797 6,003,895 22,616,891

13,681,661 55,022,430 31,259,814 100,048,685

Pension Deferrals OPEB Deferrals

174,440 789,749 964,189

Total Deferred Inflows of Resources

NET POSITION

Net Investment in Capital Assets

268,028,286

774,203,675

1,042,231,961

7,858,126

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

3,075,617

83,190,522 6,912,785 3,710,138 1,716,971 23,246,665 16,244,057 25,362,220 15,983,337 2,652,090

83,190,522 6,912,785 3,710,138 90,941,331 1,716,971 23,246,665 16,244,057 25,362,220 15,983,337 2,652,090

90,941,331

147,537

Public Safety

General Government

Self-Funded Retention Deposits

Perpetual Care: Perpetual Maintenance - nonexpendable

Greensboro ABC Board Working Capital

2,235,117 2,229,384 15,545,781

Unrestricted

(139,524,025)

32,901,263

(106,622,762)

Total Net Position

308,218,226 $

898,046,269 $

1,206,264,495 $

$

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