COG Comprehensive Annual Financial Report

Fund Financial Statements

Unearned Revenues

Governmental Funds Prepaid Privilege License Fees: General Fund Prepaid Business Permit Fees: General Fund Contributions/Donations: General Fund

$ 17,026

1,600

293,589

Grant Revenues: Other Non-Major Governmental Funds

5,581,406

Subtotal Unearned Revenues

$ 5,893,621

Proprietary Funds Prepaid Rents: ColiseumFund

$ 649,096

Promotional Fees in Advance: ColiseumFund

262,632

Subtotal Unearned Revenues

$ 911,728

Government-Wide Financial Statements Governmental Business-Type Activities Activities

Deferred Outflows of Resources Unamortized Bond Refunding Charges

$

912,288

$ 4,338,939

Pension Deferrals

15,319,291 11,678,242

2,792,493 1,956,902

Current Year Pension Contributions Accumulated Decrease in Fair Value of Hedging Derivatives Subtotal Deferred Outflows of Resources

136,592

$ 28,046,413

$ 9,088,334

Deferred Inflows of Resources Prepaid Taxes

$ 134,583

$

Prepaid Assessments Pension Deferrals

17,282

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

417,687 748,808

OPEB Deferrals

Subtotal Deferred Inflows of Resources

$

$ 1,166,495

Unearned Revenues Prepaid Privilege License Fees Prepaid Business Permit Fees

$

17,026 1,600

$

Prepaid Rents

649,096 262,632

Promotional Fees in Advance

Grant Revenues

2,489,929 293,589 2,802,144

Unearned contributions/donations Subtotal Unearned Revenues

$

$ 911,728

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