COG Comprehensive Annual Financial Report

Schedule 71 Page 1 of 2

Internal Service Funds Combining Statement of Net Position June 30, 2018

Equipment

Technical Services

Information

ASSETS

Services

Systems

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

$

5,874,343

$ 3,828,957

$

1,994,320

47,248 362,608 15,083 754,640

1,084

Intergovernmental

357,143 17,487

378,586 3,568 71,235 2,447,709

Interest

Inventories

Total Current Assets

7,053,922

4,204,671

Noncurrent Assets: Assets Held for Resale Self-Funded Retention Deposits Capital Assets: Non-Depreciable: Land Construction in Progress

1,666,758

Depreciable/Amortized: Land Improvements

80,255

Buildings

1,604,880

167,458 94,000

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

105,437,479 (73,074,527)

19,441,514 (5,148,872)

9,251,355 (5,608,573)

Less Accumulated Depreciation

Intangible Assets: Software and Licenses

Less Accumulated Amortization Total Noncurrent Assets

35,714,845 42,768,767

14,554,100 18,758,771

3,642,782 6,090,491

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Pension Deferrals Current Year Pension Contributions Total Deferred Outflows of Resources

262,008 183,608 445,616

59,326 41,574 100,900

150,837 105,703 256,540 6,347,031

Total Assets and Deferred Outflows of Resources

43,214,383

18,859,671

LIABILITIES Current Liabilities: Accounts Payable/Other Accrued Expenses

373,451

629

8,957

Contracts/Retainage Payable Intergovernmental Payable Interest Payable General Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable

4,012

825

426,847

1,074,132

1,817,252

Customer Deposits Payable Compensated Absences

189,197 566,660

29,412

69,873

Total Current Liabilities

1,531,845

1,896,082

Noncurrent Liabilities:

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

476,719

8,758,227 23,118 388,583 133,793 9,780,440 11,312,285

1,823,081 57,878 816,024 340,171 3,037,154 4,933,236

Compensated Absences Net OPEB Liability Net Pension Liability

14,284

1,989,017 590,886 2,594,187 3,160,847

Total Noncurrent Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

39,190 65,666 104,856

8,874 12,829 21,703

22,562 26,941 49,503

OPEB Deferrals

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

35,714,845

3,818,175

2,449

Restricted for Assets Held for Resale Restricted for Self-Funded Retention Deposits Unrestricted

4,233,835 39,948,680

3,707,508

1,361,843 1,364,292

Total Net Position

$

$ 7,525,683

$

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