2025 Annual Comprehensive Report

-4 Exhibit A-1 Page 2 of 2

Primary Government

Business-Type

Component

Governmental

LIABILITIES

Activities

Activities

Total

Units

Accounts Payable/Other Accrued Expenses

$

34,268,262 6,567,876 4,156,550 1,086,450

$

29,202,439 6,011,359

$

63,470,701 12,579,235 4,173,591 6,643,048

$

4,053,393

Contracts/Retainage Payable Intergovernmental Payable Customer Deposits Payable Due to Other Funds - City Accrued Interest Payable

865,776

17,041

5,556,598

85,864

85,864

6,525,918

4,504,352

2,021,566

Miscellaneous

348,341

Prepaid Privilege License Fees/Permits

16,716 43,861

16,716 43,861

Prepaid Assessments Unearned Grant Revenues

3,632,173 326,576

3,632,173 326,576

Unearned Contributions/Donations Liabilities Payable from Restricted Assets: Accounts Payable

187,863

187,863

Contracts/Retainage Payable

7,350,700 1,916,651

22,218,655

29,569,355 1,916,651

Miscellaneous

Noncurrent Liabilities:

Due Within One Year: General Obligation Bonds Payable

26,099,810 6,107,969 2,431,595 100,344,404 10,018,591 8,383,394 332,000

26,099,810 5,860,860 2,126,599

522,972

Leases Liabilities

247,109 304,996 130,000

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

202,000

100,344,404 3,730,000

6,288,591 7,936,080

447,314 500,000 1,714,904

Accrued Landfill Liability Compensated Absences

500,000

10,533,473

8,818,569

Notes Payable

640,506

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

300,721,848 120,025,430 12,840,793 4,775,546 2,616,000 9,632,385 1,043,307 13,587,666 70,191,627 171,976,518

300,721,848 210,950,430 12,995,614 5,017,754 2,696,000 418,145,593 10,447,475 1,043,307 24,152,192 47,916,401 84,803,543 192,851,344

90,925,000

Leases Liabilties

154,821 242,208 80,000

6,349,232

IT Subscription Financing Agreements

Other Financing Agreements Revenue Bonds Payable Compensated Absences Arbitrage Rebate Payable Pollution Remediation Payable Accrued Landfill Liability Notes Payable

418,145,593

6,595,640

815,090

10,564,526 47,916,401 14,611,916 20,874,826

Net OPEB Liability Net Pension Liability

2,861,148 998,483 23,235,491

Miscellaneous

1,606,831,004

828,613,796

778,217,208

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Leases

20,483,868 1,857,782 43,182,450 65,524,100

10,764,495 1,740,629 35,741,979 48,247,103

9,719,373 117,153 7,440,471 17,276,997

Pension Deferrals OPEB Deferrals

94,800 370,882 465,682

Total Deferred Inflows of Resources

NET POSITION

Net Investment in Capital Assets

314,064,928

784,546,555

1,098,611,483

14,327,528

Restricted for:

Assets Held for Resale Stabilization by State Statute Highway Improvements Environmental Services Culture and Recreation Neighborhood Development Economic Opportunity Capital Projects

2,987,465

89,692,352 4,525,332 11,000,000

89,692,352 4,525,332 11,000,000 103,035,410 13,715,708 22,584,791 1,859,700 7,695,178 2,740,517 861,003

861,003

103,035,410

13,715,708 22,584,791 1,859,700 7,695,178 2,740,517

Public Safety

Self-Funded Retention Deposits

Perpetual Care: Perpetual Maintenance - nonexpendable

Greensboro ABC Board Working Capital

2,383,774 8,214,393 27,913,160

Unrestricted

(59,904,854)

43,150,230 930,732,195

(16,754,624)

Total Net Position

$ 408,834,655

$

$ 1,339,566,850

$

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