Comprehensive Annual Financial Report FY 2016

Schedule 10

Enterprise Funds Schedule of Changes in Long-Term Debt and Water Resources Capital Assets For the Fiscal Year Ended June 30, 2016

Debt

Debt

Outstanding June 30, 2015

Outstanding 6/30/2016 (a)

Additions

Retirements

Water Resources: Revenue Bonds Revenue BANS

$

220,052,720 14,075,366

30,396,964 $

14,944,527 $ 30,000,000

235,505,157 $

34,421,335

18,496,701

Federal Loan Obligation Compensated Absences

254,404

254,404

1,168,477

1,140,071

1,064,398

1,244,150

Total Water Resources

235,550,967

65,958,370

46,263,329

255,246,008

War Memorial Coliseum: Installment Financing Agreements

13,444,842

141,611 218,618

281,920 188,512

13,304,533

Compensated Absences

402,405

432,511

Total War Memorial Coliseum

13,847,247

360,229

752,352

13,737,044

Parking Facilities: Compensated Absences

60,270

37,439

34,756

62,953

Solid Waste Management: Special Obligation Bonds Accrued Landfill Liability Compensated Absences

3,585,000 25,179,925

655,000

2,930,000 25,601,702

421,777 113,025

156,225

102,787

166,463

Total Solid Waste Management

28,921,150

534,802

757,787

28,698,165

Stormwater Management: Compensated Absences

228,783

220,225

205,939

243,069

Total Enterprise Funds

$

278,608,417

67,111,065 $

48,014,163 $

297,987,239 $

(a) Total Debt Outstanding is net of premiums, discounts and adjustments.

Capital Assets June 30, 2015

Capital Assets June 30, 2016

Additions

Disposals

Water Resources Capital Assets: Land Construction in Progress Intangible Assets - Easements

$

17,276,000 41,508,311 19,777,677 25,630,352 181,319,265 9,471,336 42,628,712 539,200,648 92,281,882 (345,512,642)

$

149,538

$

$

17,425,538 82,632,668 20,806,613 25,630,352 189,456,411 9,471,336 44,751,741 550,287,939 93,163,905 (369,175,260)

46,757,746 1,028,936

5,633,389

Land Improvements

Buildings

8,137,146

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

2,166,288 11,087,291

43,259

Infrastructure

Intangible Assets - Water Rights, Software Accumulated Depreciation/Amortization

882,023

(23,681,595)

(18,977)

Water Resources Capital Assets, Net

$

623,581,541

46,527,373 $

5,657,671 $

664,451,243 $

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