CAFR 2017

-22- Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2017

Enterprise Funds

Solid Waste

Water

Stormwater Management

War Memorial

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,609,456 315,129

$

3,379

$

6,685,752 99,789 3,422 753,819

$

33,764 458,903

Contracts/Retainage Payable Intergovernmental Payable

Unearned Revenues

General Obligation Bonds Payable Revenue Bonds Payable

16,389,479 41,338,376

Revenue BANs Payable

Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable Accrued Landfill Liability Accrued Pollution Remediation Liability Customer Deposits Payable Compensated Absences Payable Noncurrent Liabilities: Payable from Restricted Assets: Contracts/Retainage Payable General Obligation Bonds Payable Revenue Bonds Payable Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable Total Current Liabilities Accrued Pollution Remediation Liability Compensated Absences Payable Other Postemployment Benefits Payable Interest Payable Accrued Landfill Liability

715,000

12,485,337

500,000 427,534

614,612 4,034,291 913,404 65,214,747

7,414

9,375

406,750 203,755 613,884

139,346

99,989

20,174,879

2,244,565

5,719,128

948,097

315,773

202,872,735

1,535,000

530,212

25,554,129 1,111,536

296,858 1,090,559 4,921,501

59,885 206,602 932,638 2,147,222 2,761,106

322,838 250,399 1,893,554 3,312,776 23,487,655

68,560 116,081 523,691

Net Pension Liability

Total Noncurrent Liabilities

214,900,781 280,115,528

28,908,997 31,153,562

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

313,001

59,314

120,427

33,306

NET POSITION Net Investment in Capital Assets

435,568,757

56,726,999

69,889,027

13,068,623

Restricted for:

Capital Projects

64,632,281

7,471,641

3,719,324

1,935,345

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

62,176,983

9,275,615

103,811

(17,666,912) (2,662,944) $

562,378,021 $

73,474,255 $

73,712,162 $

Total Net Position

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