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Exhibit A-8
Page 1 of 4
Statement of Net Position
Proprietary Funds
June 30, 2016
Solid
Water
Stormwater
War Memorial
Waste
Resources
Management
Coliseum
Management
ASSETS
Current Assets:
Cash and Cash Equivalents/Investments
51,233,173
$
9,688,043
$
7,689,639
$
8,442,745
$
Receivables (Net):
Accounts, Notes and Mortgages
14,434,328
747,481
562,633
1,497,808
Intergovernmental
582,149
73,401
15,395
102,369
Interest
142,935
22,639
1,750
18,874
Inventories
4,584,053
42,415
5,907
Miscellaneous
1,017
4,060
1,400
Total Current Assets
70,977,655
10,531,564
8,315,892
10,069,103
Noncurrent Assets:
Restricted:
Cash and Cash Equivalents/ Investments
66,676,798
7,467,816
1,424,825
1,703,892
Receivables (Net):
Accounts, Notes and Mortgages
Assessments
620,976
Intergovernmental
1,294,768
8,673
Interest
134,016
17,117
2,545
Miscellaneous
373,103
Assets Held for Resale
Self-Funded Retention Deposits
Long-Term Note Receivable
Capital Assets:
Non-Depreciable:
Land
17,425,538
1,040,576
17,475,639
5,953,501
Construction in Progress
82,632,668
3,784,113
3,648,088
Intangible Assets:
Easements
20,806,613
1,445,864
Depreciable/Amortizable:
Land Improvements
25,630,352
1,749,186
646,726
17,656,208
Buildings
189,456,411
4,127
91,371,529
7,809,422
Improvements Other than Buildings
9,471,336
330,599
21,327
Furniture, Fixtures, Machinery and Equipment
44,751,741
157,426
10,746,387
1,273,488
Infrastructure
550,287,939
111,524,679
Less Accumulated Depreciation
(354,136,257)
(64,995,564)
(46,735,124)
(16,922,100)
Intangible Assets:
Software and Licenses
4,913,872
345,548
Water Rights
88,250,033
Less Accumulated Amortization
(15,039,003)
(320,888)
Total Noncurrent Assets
733,177,801
62,220,000
79,290,445
17,498,283
Total Assets
804,155,456
72,751,564
87,606,337
27,567,386
DEFERRED OUTFLOWS OF RESOURCES
Unamortized Bond Refunding Charges
4,051,634
Pension Deferrals
2,104
404
819
224
Current Year Pension Contributions
942,446
181,216
367,051
100,568
Total Deferred Outflows of Resources
4,996,184
181,620
367,870
100,792
(1) After internal receivables and payables have been eliminated.
Enterprise Funds
Business-Type Activities -
The notes to the financial statements are an integral part of this statement.