2023 Annual Comprehensive Report

-23 Exhibit A-9 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2023

Enterprise Funds Business-Type Activities -

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments

$

44,217,517

$ 8,560,576

$ 27,878,494

$ 7,491,599

Receivables (Net): Taxes Accounts, Notes and Mortgages

19,062,612 1,193,999 291,068 121,472 6,562,143

852,038 21,240 34,444

2,131,230 347,176 139,234 429,334 38,199 45,872 241,466 31,251,005

545,004 125,095 33,705

Intergovernmental

Interest Leases

Inventories

26,557

Prepaid Insurance Charges

Miscellaneous

1,017

Total Current Assets

71,449,828

9,468,298

8,221,960

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

81,626,143

10,930,356

1,558,225

5,536,263

Receivables (Net): Assessments Intergovernmental

433,564 1,006,276 331,412

13,297 2,309

Interest

50,336

25,755

Assets Held for Resale Self-Funded Retention Deposits

Note Receivable Lease Receivable Capital Assets: Non-Depreciable: Land

2,526,526

5,570,993

21,992,096 223,263,532

1,853,504 2,605,026

19,457,741

5,971,264

Construction in Progress

303,998

Intangible Assets: Easements

25,722,406

1,677,897

Depreciable/Amortizable: Land Improvements

30,104,397 279,835,126 31,127,825 74,628,709 727,580,480 (545,488,463) 5,744,570 94,746,402 (28,764,508)

6,795,837

2,741,570 183,995,790

17,656,208 7,809,422

Buildings

1,734

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

358,695

21,327

684,161

23,343,189

1,301,706

Infrastructure

119,049,936 (78,387,396)

Less Accumulated Depreciation

(80,217,632)

(19,581,668)

Intangible Assets:

Software and Licenses

441,548

Water Rights

Less Accumulated Amortization

(441,548)

Right to Use Lease Assets, Net of Accum. Amortization Right to Use IT Subscription Assets, Net of Accum. Amort.

50,662 703,652

126,961 222,027

104,437 11,518

18,405

Total Noncurrent Assets

1,027,170,807 1,098,620,635

65,279,796 74,748,094

157,477,163 188,728,168

18,856,232 27,078,192

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Deferred Bond Refunding Charges

1,141,766 5,882,471 2,280,915 1,442,258 10,747,410

Pension Deferrals

994,088 385,455 320,332 1,699,875

3,198,997 1,240,403 427,797 4,867,197

579,415 224,667 135,558 939,640

Current Year Pension Contributions

OPEB Deferrals

Total Deferred Outflows of Resources

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