2025 Annual Comprehensive Report

Schedule 71 Page 1 of 2

Internal Service Funds Combining Statement of Net Position June 30, 2025

Equipment Services

Technical Services

Information

ASSETS

Systems

Current Assets: Cash and Cash Equivalents/Investments Receivables (Net): Accounts, Notes and Mortgages

$

15,034,887

$

8,419,784

$

3,494,694

169,260 803,108 49,278 808,248

327,540 194,003 23,167

Intergovernmental

396,689 13,260 28,892 3,933,535

Interest

Inventories

Total Current Assets

16,864,781

8,964,494

Noncurrent Assets: Assets Held for Resale Self-Funded Retention Deposits Capital Assets: Non-Depreciable: Land Construction in Progress

3,358,124

Depreciable/Amortizable: Land Improvements

80,255

Buildings

1,604,880

167,458 94,000

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

156,208,406 (115,705,865)

11,009,096 (7,774,211)

147,770 (147,770)

Less Accumulated Depreciation

Intangible Assets:

Software and Licenses Less Accumulated Amortization Right to Use Lease Assets, Net of Accum. Amort. Right to Use IT Subscription Assets, Net of Accum. Amort.

1,390,223

6,933,826 261,441 7,195,267 11,128,802

Total Noncurrent Assets

45,545,800 62,410,581

4,886,566 13,851,060

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Pension Deferrals

585,749 365,982 62,913 1,014,644 63,425,225

166,769 104,199 11,660 282,628

420,010 262,426 28,620 711,056

Current Year Pension Contributions

OPEB Deferrals

Total Deferred Outflows of Resources

Total Assets and Deferred Outflows of Resources

14,133,688

11,839,858

LIABILITIES Current Liabilities: Accounts Payable/Other Accrued Expenses

974,581

16,254

154,241

Contracts/Retainage Payable

2,328

Interest Payable Leases Liabilities

2,451

3,655

1,416,976

3,171,143 156,566 105,766 3,591,371 37,052 53,053 615,208 1,289,467 5,872,231 9,463,602 3,877,451

IT Subscription Financing Agreements

Customer Deposits Payable Compensated Absences

152,333 1,129,242

53,485

Total Current Liabilities

1,489,166

Noncurrent Liabilities: Leases Liabilities

IT Subscription Financing Agreements

Compensated Absences Net OPEB Liability Net Pension Liability

27,261 250,650 511,994 789,905

1,352,376 1,798,301 3,150,677 4,279,919

Total Noncurrent Liabilities

Total Liabilities

2,279,071

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

10,092 688,638 698,730

2,873

7,237

OPEB Deferrals

127,633 130,506

313,268 320,505

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

45,545,800

3,469,590

(46,945)

Restricted for Assets Held for Resale Restricted for Self-Funded Retention Deposits Unrestricted

12,900,776 58,446,576

8,254,521

2,102,696 2,055,751

Total Net Position

$

$ 11,724,111

$

-150