COG Comprehensive Annual Financial Report
-22- Exhibit A-8 Page 3 of 4
Statement of Net Position (continued) Proprietary Funds June 30, 2018
Enterprise Funds
Solid
Water
Stormwater Management
Waste
Resources
Coliseum
Management
LIABILITIES Current Liabilities: Accounts Payable
$
1,568,340
$
5,168
$
7,021,679
$
91,428 560,582
Contracts/Retainage Payable Intergovernmental Payable
469,166
36,200
1,575
149,558 911,728
Unearned Revenues
General Obligation Bonds Payable Revenue Bonds Payable Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable
20,213,845
750,000
347,308
Accrued Landfill Liability
500,000 453,405
Accrued Pollution Remediation Liability
Interest Payable
781,677
3,327
6,397
Customer Deposits Payable Compensated Absences Payable
4,068,649
500,950 201,484 743,802
902,426
160,335
89,037
Total Current Liabilities
28,005,678
8,593,935
2,450,849
Noncurrent Liabilities: Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable
881
8,881,476
453,928
665,670 12,305
Interest Payable
General Obligation Bonds Payable Revenue Bonds Payable
255,138,473
Revenue BANs Payable
8,552,671
Special Obligation Bonds Payable Limited Obligaton Bonds Payable Lease-Purchase and Other Financing Agreements Payable
785,000
43,450,000
182,904
Accrued Landfill Liability
26,047,931 1,065,222
Accrued Pollution Remediation Liability
Compensated Absences Payable
416,483
76,644
341,896
88,585
Net OPEB Liability Net Pension Liability
13,916,861 3,669,691 290,575,655 318,581,333
3,266,730
3,546,641 1,411,691 49,611,988 58,205,923
1,429,063
695,252
390,785
Total Noncurrent Liabilities
4,492,554 5,236,356
29,806,586 32,257,435
Total Liabilities
DEFERRED INFLOWS OF RESOURCES Pension Deferrals
243,389 459,457 702,846
46,112 107,849 153,961
93,629 117,090 210,719
25,918 47,180 73,098
OPEB Deferrals
Total Deferred Inflows of Resources
NET POSITION Net Investment in Capital Assets
456,812,183
57,141,236
69,195,531
13,408,946
Restricted for:
Capital Projects
65,783,285
9,715,964
3,011,753
3,725,720
Assets Held for Resale Self-Funded Retention Deposits Unrestricted
47,408,267 570,003,735
4,122,198 70,979,398
(3,250,170) 68,957,114
(20,788,672) (3,654,006)
Total Net Position
$
$
$
$
(1) After internal receivables and payables have been eliminated.
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