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Exhibit A-8
Page 3 of 4
Statement of Net Position (continued)
Proprietary Funds
June 30, 2016
Solid
Water
Stormwater
War Memorial
Waste
Resources
Management
Coliseum
Management
LIABILITIES
Current Liabilities:
Accounts Payable
2,024,227
$
2,574
$
6,265,168
$
102,500
$
Contracts/Retainage Payable
382,563
60,271
722,920
Intergovernmental Payable
19,405
Unearned Revenues
1,047,788
General Obligation Bonds Payable
Revenue Bonds Payable
16,241,277
Special Obligation Bonds Payable
680,000
Lease-Purchase and Other
Financing Agreements Payable
302,618
Federal Loan Obligation
Accrued Landfill Liability
500,000
Accrued Pollution Remediation Liability
559,747
Interest Payable
638,578
8,484
12,209
Customer Deposits Payable
3,864,965
5,000
Compensated Absences Payable
864,593
203,612
136,445
99,648
Total Current Liabilities
24,016,203
271,457
7,779,908
2,677,024
Noncurrent Liabilities:
Payable from Restricted Assets:
Accounts Payable
57,500
Contracts/Retainage Payable
6,430,599
204,614
1,180,778
General Obligation Bonds Payable
Revenue Bonds Payable
219,263,880
Revenue BANs Payable
18,496,701
Special Obligation Bonds Payable
2,250,000
Lease-Purchase and Other
Financing Agreements Payable
13,001,915
Accrued Landfill Liability
25,101,702
Accrued Pollution Remediation Liability
992,670
Compensated Absences Payable
379,557
39,457
296,066
66,815
Other Postemployment Benefits Payable
642,929
123,624
250,399
68,606
Net Pension Obligation
1,123,431
216,015
437,538
119,880
Total Noncurrent Liabilities
246,394,597
583,710
15,166,696
28,599,673
Total Liabilities
270,410,800
855,167
22,946,604
31,276,697
DEFERRED INFLOWS OF RESOURCES
Pension Deferrals
630,734
121,279
245,650
67,305
NET POSITION
Net Investment in Capital Assets
414,501,019
54,735,067
64,179,311
12,861,846
Restricted for:
Capital Projects
62,238,459
7,280,319
625,823
1,706,437
Assets Held for Resale
Self-Funded Retention Deposits
Unrestricted
61,370,628
9,941,352
(23,181)
(18,244,107)
Total Net Position
538,110,106
$
71,956,738
$
64,781,953
$
(3,675,824)
$
(1) After internal receivables and payables have been eliminated.
Enterprise Funds