COG Comprehensive Annual Financial Report

-4- Exhibit A-1 Page 2 of 2

Primary Government

Governmental

Business-Type

Component

LIABILITIES

Activities

Activities

Total

Units

Accounts Payable

$

19,370,449 1,239,309 4,651,151

$

8,696,924 1,065,948

$

28,067,373 2,305,257 4,802,284 5,478,105

$

2,748,632 1,490,003

Contracts/Retainage Payable 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

151,133

847,561

4,630,544

453,405 791,401 500,000

453,405

2,286,104

3,077,505

500,000

592,688 64,776

209,487 17,026

209,487 17,026

1,600

1,600

2,489,929

2,489,929

293,589

293,589 911,728

Unearned Revenues

911,728

Liabilities Payable from Restricted Assets: Accounts Payable

1,034,361 2,115,957

881

1,035,242 12,429,574

997,750 10,449

Contracts/Retainage Payable Accrued Interest Payable

10,313,617

12,305

12,305

Miscellaneous

1,513,540

1,513,540

Noncurrent Liabilities:

Due Within One Year: General Obligation Bonds Payable General Obligation BANS Payable

16,584,128 50,663,590 4,396,075

16,584,128 50,663,590 4,743,383 20,213,845 13,684,016

Lease Purchase and Other Financing Agreements Payable

347,308

Revenue Bonds Payable

20,213,845

Limited Obligation Notes Payable Limited Obligation Bonds Payable Special Obligation Bonds Payable Certificates of Participation Payable

13,684,016

757,503

757,503 750,000 358,014

750,000

358,014

Note Payable

127,878 54,561

Compensated Absences

7,352,641

1,381,092

8,733,733

Due in More Than One Year: Derivative Instrument Liability General Obligation Bonds Payable Limited Obligation Bonds Payable

136,592

136,592

146,820,118 23,142,039 16,585,279

146,820,118 66,592,039 16,768,183 255,138,473

43,450,000

Lease Purchase and Other Financing Agreements Payable

182,904

Revenue Bonds Payable Revenue BANS Payable

255,138,473

8,552,671

8,552,671

Special Obligation Bonds Payable Certificates of Participation Payable

785,000

785,000

5,223,677

5,223,677

Notes Payable

4,105,618

Compensated Absences

5,793,913

955,497

6,749,410 1,065,222 26,047,931 130,158,761 64,281,363

11,131

Pollution Remediation Payable Accrued Landfill Liability

1,065,222 26,047,931 22,681,247 6,297,681

Net OPEB Liability Net Pension Liability Unearned Revenues

107,477,514 57,983,682

608,187

2,274,211

Miscellaneous

470,289

Total Liabilities

493,028,844

415,376,757

908,405,601

13,556,173

DEFERRED INFLOWS OF RESOURCES Prepaid Taxes

134,583 17,282

134,583 17,282

Prepaid Assessments Pension Deferrals

3,056,154 3,548,304 6,756,323

417,687 748,808

3,473,841 4,297,112 7,922,818

32,803

OPEB Deferrals

Total Deferred Inflows of Resources

1,166,495

32,803

NET POSITION

Net Investment in Capital Assets

225,021,972

611,258,805

836,280,777

41,536,256

Restricted for:

Assets Held for Resale

695,180

695,180

3,070,890

Stabilization by State Statute

62,288,481 2,246,049

62,288,481 2,246,049

Highway Improvements Culture and Recreation

375,550

375,550

Capital Projects

82,236,722

82,236,722 5,053,314 5,656,699 16,012,132 2,482,011

1,276,214

Neighborhood Development

5,053,314 5,656,699 16,012,132 2,482,011

125,720

Economic Opportunity

Self-Funded Retention Deposits

Perpetual Care: Perpetual Maintenance - nonexpendable

Greensboro ABC Board Working Capital

1,472,929 21,976,543 69,458,552

Unrestricted

(70,689,014) 249,142,374

34,433,187

(36,255,827) 977,071,088

Total Net Position

$

727,928,714 $

$

$

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