CAFR 2017

-20- Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2017

Enterprise Funds Business-Type Activities -

Solid Waste

Water

Stormwater Management

War Memorial

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments Receivables (Net): Accounts, Notes and Mortgages

$

51,777,414

9,502,343 $

7,841,803 $

10,221,649 $

15,183,219 573,995 154,201 4,470,279

781,302 58,241 24,226

623,570 97,643 19,359 62,903 147,936

481,064 101,731 22,594

Intergovernmental

Interest

Inventories Miscellaneous

3,911

1,017

Total Current Assets

72,160,125

10,366,112

8,793,214

10,830,949

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

69,046,389

8,401,109

3,862,220

1,931,220

Receivables (Net): Accounts, Notes and Mortgages Assessments

574,241 573,111 157,668

Intergovernmental

172,877

Interest

18,629

4,125

Assets Held for Resale Self-Funded Retention Deposits Long-Term Note Receivable Capital Assets: Non-Depreciable: Land Construction in Progress

20,124,268 61,337,563

1,040,756 1,789,967

17,501,666 3,978,209

5,953,501

Intangible Assets: Easements

21,761,534

1,446,291

Depreciable/Amortizable: Land Improvements

25,630,352 190,269,570 9,471,336 63,058,421 602,159,989 (378,005,791) 5,030,452 89,147,139 (16,928,575) 763,407,667 835,567,792

3,730,363

2,686,423 97,458,234

17,656,208 7,809,422

Buildings

4,127

Improvements Other than Buildings Furniture, Fixtures, Machinery and Equipment

330,599

21,327

193,309

10,888,314

1,310,698

Infrastructure

115,289,547 (66,806,618)

Less Accumulated Depreciation

(49,938,869)

(17,432,533)

Intangible Assets: Software and Licenses

377,548

Water Rights

Less Accumulated Amortization

(338,291)

Total Noncurrent Assets

65,146,737 75,512,849

86,939,673 95,732,887

17,253,968 28,084,917

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges

3,113,089 3,151,885 973,784 7,238,758

Pension Deferrals

597,291 184,535 781,826

1,212,692 374,665 1,587,357

335,388 103,619 439,007

Current Year Pension Contributions Total Deferred Outflows of Resources

(1) After internal receivables and payables have been eliminated.

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