2023 Annual Comprehensive Report

-28 Exhibit A-11 Page 1 of 2

Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds For the Fiscal Year Ended June 30, 2023

Business-Type Activities - Enterprise Funds

Solid Waste

Water

Stormwater Management

Coliseum

Management

Resources

Operating Revenues: Charges for Current Services Other Operating Revenues State and Federal Grants

$ 137,823,798

$ 10,302,998

$ 66,452,742

$ 14,061,093

2,609,914

22,420

2,348,895

408,282

Total Operating Revenues

140,433,712

10,325,418

68,801,637

14,469,375

Operating Expenses: Personal Services

20,615,081 10,018,203 51,229,950 34,201,333 116,064,567

3,480,575 1,550,760 5,471,877 1,976,756 12,479,968

11,264,925 3,479,006 53,324,454 6,386,929 74,455,314

2,022,522 860,526 18,736,386

Fringe Benefits

Maintenance and Operations Claims and Expenses Depreciation/Amortization Total Operating Expenses

45,673 485,794

22,150,901

Operating Income (Loss)

24,369,145

(2,154,550)

(5,653,677)

(7,681,526)

Nonoperating Revenues (Expenses): Investment Income Net Increase (Decrease) in the Fair Value of Investments

2,577,915

341,200

664,121

234,709

894,144 3,472,059

231,487 572,687

(102,450) 561,671

193,884 428,593

Total Investment Income

Miscellaneous Nonoperating Revenue

515

Property Tax Motor Vehicle Tax

Local Option Sales Tax Grants/In Kind Services Donations and Contributions

2,322

Interest Expense Inventory Gain (Loss)

(8,975,578) (67,530) (17,984) (147,691) (5,736,209)

(388)

(1,501,995)

(1,207) (52,038)

111

Gain (Loss) on Disposal of Capital Assets Miscellaneous Nonoperating Expense

(6,141)

(2,750) (940,641)

Total Nonoperating Revenues (Expenses)

566,158

375,348

Income (Loss) Before Contributions and Transfers

18,632,936

(1,588,392)

(6,594,318)

(7,306,178)

Capital Contributions

403,757

Transfers In Transfers Out

3,050,209

8,299

3,416,428

2,275,026 (300,000) (5,331,152)

(35,000)

Change in Net Position

22,051,902

(1,580,093)

(3,177,890)

Net Position - July 1

646,804,820

70,739,928

110,253,844

(21,765,757)

$ 107,075,954

$ (27,096,909)

Net Position - June 30

$ 668,856,722

$ 69,159,835

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