CAFR 2016

-20- Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2016

Enterprise Funds Business-Type Activities -

Solid Waste

Water

Stormwater Management

War Memorial

Resources

Coliseum

Management

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

$

51,233,173

9,688,043 $

7,689,639 $

8,442,745 $

14,434,328 582,149 142,935 4,584,053

747,481 73,401 22,639

562,633 15,395 1,750 42,415 4,060

1,497,808 102,369

Intergovernmental

Interest

18,874 5,907 1,400

Inventories Miscellaneous

1,017

Total Current Assets

70,977,655

10,531,564

8,315,892

10,069,103

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

66,676,798

7,467,816

1,424,825

1,703,892

Receivables (Net): Accounts, Notes and Mortgages Assessments

620,976 1,294,768 134,016

Intergovernmental

8,673

Interest

17,117

2,545

Miscellaneous

373,103

Assets Held for Resale Self-Funded Retention Deposits Long-Term Note Receivable Capital Assets: Non-Depreciable: Land Construction in Progress

17,425,538 82,632,668

1,040,576 3,784,113

17,475,639 3,648,088

5,953,501

Intangible Assets: Easements

20,806,613

1,445,864

Depreciable/Amortizable: Land Improvements

25,630,352 189,456,411 9,471,336 44,751,741 550,287,939 (354,136,257) 4,913,872 88,250,033 (15,039,003) 733,177,801 804,155,456

1,749,186

646,726

17,656,208 7,809,422

Buildings

4,127

91,371,529

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

330,599

21,327

157,426

10,746,387

1,273,488

Infrastructure

111,524,679 (64,995,564)

Less Accumulated Depreciation

(46,735,124)

(16,922,100)

Intangible Assets: Software and Licenses

345,548

Water Rights

Less Accumulated Amortization

(320,888)

Total Noncurrent Assets

62,220,000 72,751,564

79,290,445 87,606,337

17,498,283 27,567,386

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges

4,051,634

Pension Deferrals

2,104

404

819

224

Current Year Pension Contributions Total Deferred Outflows of Resources

942,446 4,996,184

181,216 181,620

367,051 367,870

100,568 100,792

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

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