2024 Annual Comprehensive Report

-4 Exhibit A-1 Page 2 of 2

Primary Government

Governmental

Business-Type

Component

LIABILITIES

Activities

Activities

Total

Units

$

Accounts Payable/Other Accrued Expenses

$

37,375,303 4,929,539 5,982,886 1,060,579 984,675 1,416,139 4,027,415

39,184,531 5,287,163

$

76,559,834 10,216,702 6,022,066 6,454,066 984,675 1,583,615 5,882,904

$

3,423,196

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

39,180

1,910,476

5,393,487

167,476 1,855,489

Miscellaneous

87,301 16,277 31,034 41,534

87,301 16,277 31,034 41,534

1,282,128

Prepaid Privilege License Fees/Permits

Prepaid Taxes

Prepaid Assessments Unearned Grant Revenues

5,067,067 306,151 1,372,696

5,067,067 306,151 1,468,396

Unearned Contributions/Donations

Unearned Revenues

95,700

1,629,712

Liabilities Payable from Restricted Assets: Accounts Payable

168,818

168,818

Contracts/Retainage Payable

1,742,805 1,806,715

11,463,706

13,206,511 1,806,715

Miscellaneous

Noncurrent Liabilities:

Due Within One Year: General Obligation Bonds Payable

26,759,191 5,753,999 2,094,419

26,759,191 5,995,431 2,554,895 18,157,285 7,069,311 332,000

Leases Liabilities

241,432 460,476 130,000

467,117

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

202,000

18,157,285 3,655,000 500,000 1,961,283

3,414,311

Accrued Landfill Liability Compensated Absences

500,000

9,079,309

11,040,592

Notes Payable

396,711

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

277,920,043 58,487,336 15,378,502 6,080,906 2,818,000

277,920,043 153,142,336 15,742,443 6,217,794 3,028,000 454,010,549 11,082,416 18,338,572 46,914,343 112,023,869 183,512,883 1,484,245,619

94,655,000

Leases Liabilties

363,941 136,888 210,000

5,255,259

IT Subscription Financing Agreements

Other Financing Agreements Revenue Bonds Payable

454,010,549

6,158,017

Notes Payable

Compensated Absences

10,201,919 12,400,000

880,497 5,938,572 46,914,343 22,324,913 28,253,498 742,449,227 10,489,358 295,622 5,219,896 16,004,876

Pollution Remediation Payable Accrued Landfill Liability

Net OPEB Liability Net Pension Liability

89,698,956 155,259,385 741,796,392 9,334,478 1,292,036 20,972,945 31,599,460 101,110,962 6,255,457 1,497,310 13,138,076 26,539,845 12,653,482 2,707,405 15,615 317,695,636

2,988,800 23,511,416

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Leases

19,823,836 1,587,658 26,192,841 47,604,336

Pension Deferrals OPEB Deferrals

7,170

467,351 474,521

Total Deferred Inflows of Resources

NET POSITION

Net Investment in Capital Assets

799,844,152

1,117,539,788

11,535,739

Restricted for:

Stabilization by State Statute Highway Improvements Culture and Recreation Neighborhood Development Economic Opportunity Capital Projects

101,110,962 6,255,457 1,497,310 97,689,759 13,138,076 26,539,845

97,689,759

218,526

Public Safety

15,615

Self-Funded Retention Deposits

12,653,482 2,707,405

Perpetual Care: Perpetual Maintenance - nonexpendable

Greensboro ABC Board Working Capital

3,149,282 9,097,805 24,001,352

Unrestricted

(83,013,271)

30,827,864 928,361,775

(52,185,407)

Total Net Position

$ 398,600,517

$

$ 1,326,962,292

$

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