2023 Annual Comprehensive Report

Schedule 64 Page 1 of 2

Internal Service Funds Combining Statement of Net Position June 30, 2023

Equipment

Technical Services

Information

ASSETS

Services

Systems

Current Assets: Cash and Cash Equivalents/Investments Receivables (Net): Accounts, Notes and Mortgages

$

13,938,405

$

6,028,783

$

5,273,736

180,754 463,690 50,241 960,722

Intergovernmental

185,522 21,361

344,482 17,594 66,000 5,701,812

Interest

Inventories

Total Current Assets

15,593,812

6,235,666

Noncurrent Assets: Assets Held for Resale Self-Funded Retention Deposits Capital Assets: Non-Depreciable: Land Construction in Progress

3,118,629

Depreciable/Amortizable: Land Improvements

80,255

Buildings

1,604,880

167,458 94,000

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

135,210,801 (102,399,798)

11,009,096 (6,399,922)

147,770 (146,146)

Less Accumulated Depreciation

Intangible Assets:

Software and Licenses Less Accumulated Amortization Right to Use Lease Assets, Net of Accum. Amort. Right to Use IT Subscription Assets, Net of Accum. Amort.

4,170,669

7,752,650

70,228

Total Noncurrent Assets

37,614,767 53,208,579

9,041,301 15,276,967

7,824,502 13,526,314

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Pension Deferrals

814,939 315,991 190,200 1,321,130 54,529,709

210,469 81,609 32,757 324,835

416,552 161,518 76,643 654,713

Current Year Pension Contributions

OPEB Deferrals

Total Deferred Outflows of Resources

Total Assets and Deferred Outflows of Resources

15,601,802

14,181,027

LIABILITIES Current Liabilities: Accounts Payable/Other Accrued Expenses

374,658

10,796

307,065 20,565

Contracts/Retainage Payable

Interest Payable Internal Payable Leases Liabilities

1,833

1,662

1,389,485

2,966,717

IT Subscription Financing Agreements

33,980

Customer Deposits Payable Compensated Absences

203,903 578,561

45,169

96,936

Total Current Liabilities

1,447,283

3,426,925

Noncurrent Liabilities: Leases Liabilities

2,820,139

4,817,872

IT Subscription Financing Agreements

36,089 78,373 704,475 877,049

Compensated Absences Net OPEB Liability Net Pension Liability

8,386

26,951 301,088 443,140 3,591,318 5,038,601

1,748,239 1,715,850 3,472,475 4,051,036

Total Noncurrent Liabilities

6,513,858 9,940,783

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

23,638 475,553 499,191

6,105 81,901 88,006

12,082 191,630 203,712

OPEB Deferrals

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

37,614,767

4,831,677

(30,156)

Restricted for Assets Held for Resale Restricted for Self-Funded Retention Deposits Unrestricted

12,364,715 49,979,482

5,643,518

4,066,688 4,036,532

Total Net Position

$

$ 10,475,195

$

-142