2025 Annual Comprehensive Report

-24 Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2025

Enterprise Funds

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable/Other Accrued Expenses Contracts/Retainage Payable Intergovernmental Payable Unearned Revenues Due to Other Funds - City Revenue Bonds/BANS Payable Limited Obligaton Bonds Payable IT Subscription Financing Agreements Other Financing Agreements Accrued Pollution Remediation Liability Lease Liabilities

$

2,181,328 469,959

$

86,767 61,210

$ 26,728,611

$

125,761 1,153,190

5,137

1,166,715

85,864

19,841,708

1,480,000 108,079 272,820 130,000

22,941

106,091

270,920 1,190,727 4,820,866 1,265,072 30,068,658

176,394

Interest Payable

582,495

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

694,490

500,000 105,798 2,167,234

227,427 1,069,894

13,759

30,568,343

187,863

20,158,936 498,648,289

323,348

Revenue Bonds Payable

Limited Obligaton Bonds Payable

35,200,000

Leases Liabilities

61,120

64,476 207,302 80,000

8,978

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

47,916,401 8,071,787 119,155 922,564 1,466,453 58,505,338 60,672,572

2,492,739 520,573 9,994,753 14,955,288 546,831,698 576,900,356

66,015

Net OPEB Liability Net Pension Liability

2,396,976 2,773,302 5,559,641 6,629,535

Total Noncurrent Liabilities

35,739,641 66,307,984

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Leases

3,436,505

25,180 15,564

6,176,280

Pension Deferrals OPEB Deferrals

83,932

8,230

5,089,385 8,609,822

1,220,554 1,261,298

469,775 478,005

Total Deferred Inflows of Resources

6,176,280

NET POSITION Net Investment in Capital Assets

568,070,615

56,726,449

102,501,333

13,312,637

Restricted for:

Capital Projects

81,460,411

8,136,800

7,914,061

882,246

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

59,659,886

2,096,343

5,282,734

(52,239,212) $ (38,044,329)

$ 709,190,912

$ 66,959,592

$ 115,698,128

Total Net Position

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

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