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Exhibit A-1
Page 2 of 2
Primary Government
Governmental
Business-Type
Component
LIABILITIES
Activities
Activities
Total
Units
Accounts Payable
19,647,663
$
8,404,202
$
28,051,865
$
2,072,873
$
Contracts/Retainage Payable
1,913,867
1,867,105
3,780,972
1,266,765
Notes Payable
122,958
Intergovernmental Payable
1,663,518
19,405
1,682,923
Customer Deposits Payable
610,927
3,923,057
4,533,984
1,799
Pollution Remediation Payable
559,747
559,747
Accrued Interest Payable
1,639,714
659,271
2,298,985
Accrued Landfill Liability
500,000
500,000
Due to Primary Government
968,875
Miscellaneous
79,066
79,066
82,874
Prepaid Privilege License Fees
18,604
18,604
Prepaid Business License Fees
2,100
2,100
Unearned Grant Revenues
1,406,563
1,406,563
Unearned Contributions/Donations
319,627
319,627
Unearned Revenues
1,047,788
1,047,788
Liabilities Payable from Restricted Assets:
Accounts Payable
1,208,721
57,500
1,266,221
11,008
Contracts/Retainage Payable
5,527,147
7,815,991
13,343,138
3,621
Miscellaneous
1,423,478
1,423,478
Unearned Grant Revenues
1,244,436
1,244,436
Noncurrent Liabilities:
Due Within One Year:
General Obligation Bonds Payable
13,474,390
13,474,390
General Obligation BANS Payable
31,023,007
31,023,007
Lease Purchase and Other Financing Agreements Payable
2,342,834
302,618
2,645,452
Revenue Bonds Payable
16,241,277
16,241,277
Limited Obligation Bonds Payable
712,503
712,503
Special Obligation Bonds Payable
680,000
680,000
Certificates of Participation Payable
333,014
333,014
Compensated Absences
7,159,777
1,331,237
8,491,014
46,980
Due in More Than One Year:
Derivative Instrument Liability
566,943
566,943
General Obligation Bonds Payable
128,509,620
128,509,620
Limited Obligation Notes Payable
1,057,318
1,057,318
Limited Obligation Bonds Payable
24,632,045
24,632,045
Lease Purchase and Other Financing Agreements Payable
9,789,412
13,001,915
22,791,327
Revenue Bonds Payable
219,263,880
219,263,880
Revenue BANS Payable
18,496,701
18,496,701
Special Obligation Bonds Payable
2,250,000
2,250,000
Certificates of Participation Payable
5,929,705
5,929,705
Notes Payable
4,407,711
Compensated Absences
4,918,661
817,909
5,736,570
384
Pollution Remediation Payable
992,670
992,670
Accrued Landfill Liability
25,101,702
25,101,702
Other Postemployment Benefits Payable
5,655,408
1,108,488
6,763,896
Net Penison Obligation
10,204,742
1,936,931
12,141,673
187,148
Unearned Revenues
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
127,823
Prepaid Assessments
13,402
13,402
Pension Deferrals
5,729,319
1,087,463
6,816,782
80,084
Total Deferred Inflows of Resources
5,870,544
1,087,463
6,958,007
80,084
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
61,375,317
61,375,317
Highway Improvements
6,005,759
6,005,759
Culture and Recreation
489,473
489,473
Capital Projects
72,775,415
72,775,415
140,053
Neighborhood Development
856,460
856,460
45,190
Economic Opportunity
1,220,505
1,220,505
Public Safety
378,264
378,264
Self-Funded Retention Deposits
19,375,856
19,375,856
Perpetual Care: Perpetual Maintenance
2,386,841
2,386,841
Unrestricted
54,190,392
63,109,734
117,300,126
23,421,276
Total Net Position
359,835,002
$
693,206,226
$
1,053,041,228
$
74,985,049
$
The notes to the financial statements are an integral part of this statement.