Comprehensive Annual Financial Report FY 2016

-4- Exhibit A-1 Page 2 of 2

Primary Government

Governmental

Business-Type

Component

LIABILITIES

Activities

Activities

Total

Units

Accounts Payable

$

19,647,663 1,913,867

$

8,404,202 1,867,105

$

28,051,865 3,780,972

$

2,072,873 1,266,765

Contracts/Retainage Payable

Notes Payable

122,958

Intergovernmental Payable Customer Deposits Payable Pollution Remediation Payable Accrued Interest Payable Accrued Landfill Liability Due to Primary Government Prepaid Privilege License Fees Prepaid Business License Fees Unearned Grant Revenues Unearned Contributions/Donations Miscellaneous

1,663,518

19,405

1,682,923 4,533,984

610,927

3,923,057

1,799

559,747 659,271 500,000

559,747

1,639,714

2,298,985 500,000

968,875 82,874

79,066 18,604

79,066 18,604

2,100

2,100

1,406,563

1,406,563

319,627

319,627

Unearned Revenues

1,047,788

1,047,788

Liabilities Payable from Restricted Assets: Accounts Payable

1,208,721 5,527,147 1,423,478 1,244,436

57,500

1,266,221 13,343,138 1,423,478 1,244,436

11,008

Contracts/Retainage Payable

7,815,991

3,621

Miscellaneous

Unearned Grant Revenues Noncurrent Liabilities: Due Within One Year:

General Obligation Bonds Payable General Obligation BANS Payable

13,474,390 31,023,007 2,342,834

13,474,390 31,023,007 2,645,452 16,241,277

Lease Purchase and Other Financing Agreements Payable

302,618

Revenue Bonds Payable

16,241,277

Limited Obligation Bonds Payable Special Obligation Bonds Payable Certificates of Participation Payable Due in More Than One Year: Derivative Instrument Liability General Obligation Bonds Payable Limited Obligation Notes Payable Limited Obligation Bonds Payable Compensated Absences

712,503

712,503 680,000 333,014

680,000

333,014

7,159,777

1,331,237

8,491,014

46,980

566,943

566,943

128,509,620 1,057,318 24,632,045 9,789,412

128,509,620 1,057,318 24,632,045 22,791,327 219,263,880 18,496,701

Lease Purchase and Other Financing Agreements Payable

13,001,915 219,263,880 18,496,701

Revenue Bonds Payable Revenue BANS Payable

Special Obligation Bonds Payable Certificates of Participation Payable

2,250,000

2,250,000 5,929,705

5,929,705

Notes Payable

4,407,711

Compensated Absences

4,918,661

817,909 992,670

5,736,570

384

Pollution Remediation Payable Accrued Landfill Liability

992,670

25,101,702 1,108,488 1,936,931

25,101,702 6,763,896 12,141,673

Other Postemployment Benefits Payable

5,655,408 10,204,742

Net Penison Obligation Unearned Revenues

187,148

2,354,401

Miscellaneous

361,232

Total Liabilities

283,014,810

326,379,394

609,394,204

11,888,629

DEFERRED INFLOWS OF RESOURCES Prepaid Taxes

127,823 13,402

127,823 13,402

Prepaid Assessments Pension Deferrals

5,729,319 5,870,544

1,087,463 1,087,463

6,816,782 6,958,007

80,084 80,084

Total Deferred Inflows of Resources

NET POSITION

Net Investment in Capital Assets

212,860,955

557,321,077

770,182,032

48,655,190

Restricted for: Assets Held for Resale

695,180

695,180

2,723,340

Stabilization by State Statute Highway Improvements

61,375,317 6,005,759

61,375,317 6,005,759

Culture and Recreation

489,473

489,473

Capital Projects

72,775,415

72,775,415

140,053 45,190

Neighborhood Development

856,460

856,460

Economic Opportunity

1,220,505

1,220,505

Public Safety

378,264

378,264

Self-Funded Retention Deposits

19,375,856 2,386,841 54,190,392 359,835,002

19,375,856 2,386,841 117,300,126

Perpetual Care: Perpetual Maintenance

Unrestricted

63,109,734

23,421,276 74,985,049

Total Net Position

$

693,206,226 $

1,053,041,228 $

$

The notes to the financial statements are an integral part of this statement.