2023 Annual Comprehensive Report

-4 Exhibit A-1 Page 2 of 2

Primary Government

Governmental

Business-Type

Component

LIABILITIES

Activities

Activities

Total

Units

$

Accounts Payable Payroll Accrual

$

29,471,546 2,862,558 2,760,537 6,746,360 1,065,957 1,449,346 3,971,306

28,057,318 573,200 3,385,751 5,195,388 150,004 1,942,279 44,569

$

57,528,864 3,435,758 6,146,288 6,790,929 6,261,345 1,599,350 5,913,585

$

4,346,985

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

1,189,212

Miscellaneous

86,174 16,658

223

86,397 16,658

1,179,577

Prepaid Privilege License Fees/Permits

Unearned Grant Revenues

3,491,304 316,612 440,336

3,491,304 316,612 1,508,661

Unearned Contributions/Donations

Unearned Revenues

1,068,325

1,631,962

Liabilities Payable from Restricted Assets: Accounts Payable

70,386

104,748

175,134

Contracts/Retainage Payable

2,924,377 1,859,682

13,115,477

16,039,854 1,859,682

Miscellaneous

Noncurrent Liabilities:

Due Within One Year: General Obligation Bonds Payable

27,024,461 5,297,835 2,106,302

27,024,461 5,504,624 2,575,130 71,069,566 6,949,311 50,000

Leases Liabilites

206,789 468,828 50,000

440,980

IT Subscription Financing Agreements Other Financing Agreements Revenue Bonds/BANs Payable Limited Obligation Bonds Payable

71,069,566 3,590,000 500,000 1,841,348

3,359,311

Accrued Landfill Liability Compensated Absences

500,000

8,552,585

10,393,933

Notes Payable

665,901

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

304,679,231 61,901,647 15,579,940 7,704,504

304,679,231 160,211,647 15,685,827 8,301,868

98,310,000

Leases Liabilties

105,887 597,364 100,000

2,542,303

IT Subscription Financing Agreements

Other Financing Agreements Revenue Bonds Payable

100,000

313,093,372

313,093,372

6,800,997

Notes Payable

Compensated Absences

8,552,725

1,287,153 5,950,106 47,040,223 22,854,274 23,729,110 644,431,302

9,839,878 5,950,106 47,040,223 114,680,147 161,384,168 1,376,203,913

Pollution Remediation Payable Accrued Landfill Liability

Net OPEB Liability Net Pension Liability

91,825,873 137,655,058 731,772,611

2,359,809 21,157,726

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Prepaid Taxes

643,243 30,838

643,243 30,838

Prepaid Assessments

Leases

9,909,702 1,774,272 24,978,337 37,336,392

8,613,106 326,895 6,216,785 15,156,786

18,522,808 2,101,167 31,195,122 52,493,178

Pension Deferrals OPEB Deferrals

11,860 556,674 568,534

Total Deferred Inflows of Resources

NET POSITION

Net Investment in Capital Assets

300,427,623

786,308,524

1,086,736,147

8,346,004

Restricted for:

Assets Held for Resale Stabilization by State Statute Highway Improvements Culture and Recreation Neighborhood Development Economic Opportunity Public Safety General Government Self-Funded Retention Deposits Capital Projects

695,179

695,179

3,053,617

81,666,276 5,263,596 1,695,321 11,083,259 29,918,585

81,666,276 5,263,596 1,695,321 95,656,549 11,083,259 29,918,585

95,656,549

244,220

13,396,372 2,682,576

13,396,372 2,682,576

Perpetual Care: Perpetual Maintenance - nonexpendable

Greensboro ABC Board Working Capital

3,149,282 4,046,831 18,839,954

Unrestricted

(57,397,008)

37,749,345 919,714,418

(19,647,663)

Total Net Position

$ 389,431,779

$

$ 1,309,146,197

$

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