2023 Annual Comprehensive Report

-25 Exhibit A-9 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2023

Enterprise Funds

Solid Waste

Stormwater Management

Water

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,790,553 342,975 507,055

$

$ 26,238,937

$

22,770 40,646

Payroll Accrual

57,975 8,739

95,855

Contracts/Retainage Payable Intergovernmental Payable Revenue Bonds/BANS Payable Limited Obligaton Bonds Payable IT Subscription Financing Agreements Other Financing Agreements Accrued Pollution Remediation Liability Unearned Revenues Lease Liabilities

73

1,330,070

5,401

27,943

1,068,325

71,069,566

1,390,000

21,916 332,417

78,498 66,948 50,000

101,248

8,905

3,920

150,004

Interest Payable

1,066,083

342

617,933

77

Internal Payable Customer Deposits Payable Accrued Landfill Liability Compensated Absences Payable Noncurrent Liabilities: Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable Miscellaneous Total Current Liabilities

4,634,373

498,908

500,000 110,688

1,178,036

220,104

245,495

223

80,948,375

794,973

29,880,230

2,259,423

10,510,978 313,093,372

525,232

800

Revenue Bonds Payable

Limited Obligaton Bonds Payable

38,115,000

Leases Liabilites

29,270 353,047

49,333 138,168 100,000

8,496

IT Subscription Financing Agreements Other Financing Agreements Accrued Pollution Remediation Liability Compensated Absences Payable Accrued Landfill Liability

9,458

47,040,223 2,908,139 1,245,990 1,219,955 52,499,580 54,759,003 76,777

3,041,967 529,332 13,256,650 12,385,508 353,200,124 434,148,499

91,303

507,854 3,932,134 6,735,469 49,578,758 79,458,988

Net OPEB Liability Net Pension Liability

2,944,365 2,093,047 5,663,405 6,458,378

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Leases

2,586,146 170,624 3,606,054 6,362,824

5,898,021

Pension Deferrals OPEB Deferrals

28,834 800,922 829,756

92,789

16,806 338,932 355,738

1,069,613 7,060,423

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

558,408,034

54,280,741

110,344,392

13,180,550

Restricted for:

Capital Projects

71,967,447

10,455,460

1,573,031

5,562,018

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

38,481,241

4,423,634

(4,841,469)

(45,839,477) $ (27,096,909)

Total Net Position

$ 668,856,722

$ 69,159,835

$ 107,075,954

(1) After internal receivables and payables have been eliminated.

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