CAFR 2016

-22- Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2016

Enterprise Funds

Solid Waste

Water

Stormwater Management

War Memorial

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

2,024,227 382,563

$

2,574 60,271

$

6,265,168

$

102,500 722,920

Contracts/Retainage Payable Intergovernmental Payable

19,405

Unearned Revenues

1,047,788

General Obligation Bonds Payable Revenue Bonds Payable Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable

16,241,277

680,000

302,618

Federal Loan Obligation Accrued Landfill Liability

500,000 559,747 12,209

Accrued Pollution Remediation Liability

Interest Payable

638,578 3,864,965 864,593 24,016,203

8,484

Customer Deposits Payable Compensated Absences Payable Noncurrent Liabilities: Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable General Obligation Bonds Payable Revenue Bonds Payable Total Current Liabilities

5,000

203,612 271,457

136,445 7,779,908

99,648

2,677,024

57,500

6,430,599

204,614

1,180,778

219,263,880 18,496,701

Revenue BANs Payable

Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable Accrued Landfill Liability Accrued Pollution Remediation Liability Compensated Absences Payable Other Postemployment Benefits Payable

2,250,000

13,001,915

25,101,702

992,670 66,815 68,606 119,880

379,557 642,929 1,123,431

39,457 123,624 216,015 583,710 855,167

296,066 250,399 437,538

Net Pension Obligation

Total Noncurrent Liabilities

246,394,597 270,410,800

15,166,696 22,946,604

28,599,673 31,276,697

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

67,305

630,734

121,279

245,650

NET POSITION Net Investment in Capital Assets

414,501,019

54,735,067

64,179,311

12,861,846

Restricted for:

Capital Projects

62,238,459

7,280,319

625,823

1,706,437

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

61,370,628

9,941,352

(23,181)

(18,244,107) (3,675,824) $

538,110,106 $

71,956,738 $

64,781,953 $

Total Net Position

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