2025 Annual Comprehensive Report

-22 Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2025

Enterprise Funds Business-Type Activities -

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments

$

44,891,276

$ 6,775,607

$ 28,583,183

$ 6,151,905

Receivables (Net): Taxes Accounts, Notes and Mortgages

24,273,760 1,214,607 230,482 196,654 7,163,288

907,856 31,349 21,932

3,946,129 9,969 33,901 981,702

1,656,663 131,503

Intergovernmental

Interest Leases

18,919

7,950

Inventories

18,285

Prepaid Expense - Other

1,242,473

Miscellaneous

1,017

Total Current Assets

77,971,084

7,744,694

34,797,357

7,977,275

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

97,326,656

8,431,316

8,086,544

877,100

Receivables (Net): Assessments Intergovernmental

419,738 531,934 303,625

33

Interest

28,832

15,347

5,146

Assets Held for Resale Self-Funded Retention Deposits

Note Receivable Lease Receivable Capital Assets: Non-Depreciable: Land

3,349,902

16,538

5,239,101

23,162,355 384,229,806

2,930,477 7,397,143

19,890,720

5,971,264 244,000

Construction in Progress

362,005

Intangible Assets: Easements

26,633,619

1,677,897

Depreciable/Amortizable: Land Improvements

33,878,465 285,563,545 31,114,433 111,087,814 750,275,732 (609,785,943) 5,744,570 96,735,958 (32,738,333)

7,553,075

2,741,570 184,608,385

17,656,208 7,809,422

Buildings

1,734

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

358,695

21,327

748,555

24,136,691

1,738,022

Infrastructure

119,049,937 (82,309,757)

Less Accumulated Depreciation

(92,835,177)

(20,124,541)

Intangible Assets:

Software and Licenses

441,548

Water Rights

Less Accumulated Amortization

(441,548)

Right to Use Lease Assets, Net of Accum. Amortization Right to Use IT Subscription Assets, Net of Accum. Amort.

81,473 27,481

169,715 611,406

112,004

736

Total Noncurrent Assets

1,207,942,830 1,285,913,914

65,526,483 73,271,177

153,385,035 188,182,392

14,309,952 22,287,227

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Deferred Bond Refunding Charges

407,294 4,871,292 3,043,629 464,961 8,787,176

Pension Deferrals

903,330 564,409 111,509 1,579,248

477,658 298,445 42,918 819,021

Current Year Pension Contributions

OPEB Deferrals

Total Deferred Outflows of Resources

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