2024 Annual Comprehensive Report

-22 Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2024

Enterprise Funds Business-Type Activities -

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments

$

43,563,243

$ 8,189,805

$ 33,951,920

$ 6,289,197

Receivables (Net): Taxes Accounts, Notes and Mortgages

22,411,949 1,397,612 241,833 188,726 6,863,182

678,343 66,780 28,479

2,437,212 255,067 140,020 843,676

551,396 27,982 23,136

Intergovernmental

Interest Leases

7,744

Inventories

31,538 49,691 5,595

22,246

Prepaid Insurance Charges

Miscellaneous

1,017

Total Current Assets

74,667,562

8,971,151

37,714,719

6,913,957

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

90,610,434

7,533,917

4,187,954

1,520,891

Receivables (Net): Assessments Intergovernmental

424,101 503,774 308,751

Interest

34,756

7,585

11,891

Assets Held for Resale Self-Funded Retention Deposits

Note Receivable Lease Receivable Capital Assets: Non-Depreciable: Land

3,537,138

24,488

5,823,713

22,330,446 352,538,077

1,853,504 6,336,727

19,890,083

5,971,264

Construction in Progress

354,881

Intangible Assets: Easements

26,320,854

1,677,897

Depreciable/Amortizable: Land Improvements

30,104,397 279,835,126 31,134,833 74,850,166 735,544,964 (576,542,734) 5,744,570 95,730,270 (30,760,783)

6,825,837

2,741,570 184,541,865

17,656,208 7,809,422

Buildings

1,734

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

358,695

21,327

700,435

24,031,692

1,121,519

Infrastructure

119,049,936 (80,304,492)

Less Accumulated Depreciation

(86,531,705)

(19,770,940)

Intangible Assets:

Software and Licenses

441,548

Water Rights

Less Accumulated Amortization

(441,548)

Right to Use Lease Assets, Net of Accum. Amortization Right to Use IT Subscription Assets, Net of Accum. Amort.

74,258 357,254

270,324 147,903

215,391

9,570

1,953

Total Noncurrent Assets

1,142,645,896 1,217,313,458

63,744,309 72,715,460

155,824,560 193,539,279

14,558,926 21,472,883

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Deferred Bond Refunding Charges

667,119 5,856,053 2,655,390 878,902 10,057,464

Pension Deferrals

1,087,873 493,289 195,208 1,776,370

3,749,540 1,700,205 260,697 5,710,442

589,772 267,428 82,608 939,808

Current Year Pension Contributions

OPEB Deferrals

Total Deferred Outflows of Resources

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