2024 Annual Comprehensive Report

-24 Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2024

Enterprise Funds

Solid Waste

Stormwater Management

Water

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable/Other Accrued Expenses 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

$

10,175,924

$

62,723 63,402

$ 28,852,248

$

58,011 693,660

232,145

35,110 16,759 95,700

5,106

18,157,285

1,435,000 105,158 68,362 130,000

23,433 353,047

103,115

9,458

167,476

Interest Payable

1,002,782 4,727,954 1,281,861 35,959,537

177

599,352

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

603,075

500,000 113,627 1,635,889

235,298 974,133

234,608

31,572,297

168,818

10,804,886 454,010,549

315,233

Revenue Bonds Payable

Limited Obligaton Bonds Payable

36,680,000

Leases Liabilities

52,188

166,440 69,806 210,000

115,068

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

46,914,343 2,966,301 104,831 1,217,130 1,395,984 52,713,657 54,349,546

2,972,271 583,288 12,949,593 13,861,209 495,402,802 531,362,339

105,548 2,876,167 2,574,983 5,871,931 6,846,064

Net OPEB Liability Net Pension Liability

3,841,056 8,875,119 49,842,421 81,414,718

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Leases

3,669,546 145,033 3,027,807 6,842,386

33,346 26,943 672,490 732,779

6,663,934 92,862 898,096 7,654,892

Pension Deferrals OPEB Deferrals

14,606 284,583 299,189

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

576,394,860

56,141,690

106,940,542

12,807,961

Restricted for:

Capital Projects

79,810,811

7,253,440

4,195,539

1,532,782

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

32,960,526

3,517,857

(955,970)

(46,576,787) $ (32,236,044)

Total Net Position

$ 689,166,197

$ 66,912,987

$ 110,180,111

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

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