|
Conejo Recreation and Park District
<br />Statement of Net Position
<br />June 30, 2018
<br />See Accompanying Notes to Basic Financial Statements.
<br />16
<br />Governmental
<br />Activities
<br />ASSETS
<br />Current assets:
<br />Cash and investments (Note 2)
<br />$ 41,043,850
<br />Receivables (Note 3):
<br />Accounts
<br />1,567,276
<br />Interest
<br />228,253
<br />Taxes
<br />131,671
<br />Loans
<br />235,751
<br />Prcpaids
<br />39,275
<br />Total current assets
<br />43,246,076
<br />Noncurrent assets:
<br />Investment in joint venture - COSCA (Note 11)
<br />38,169,562
<br />Capital assets (Note 5):
<br />Nondepreciable
<br />59,928,707
<br />Depreciable, net
<br />33,457,928
<br />Total capital assets, net
<br />93,386,635
<br />Total noncurrent assets
<br />131,556,197
<br />Total assets
<br />174,802,273
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Pension related (Note 7)
<br />4,404,357
<br />Total deferred outflows of resources
<br />4,404,357
<br />Total assets and deferred outflows of resources
<br />179,206,630
<br />LIABILITIES
<br />Current liabilities:
<br />Accounts payable
<br />1,391,669
<br />Payroll and related liabilities
<br />234,801
<br />Refundable deposits
<br />30,370
<br />Claims payable - due in less than one year (Note 9)
<br />425,000
<br />Compensated absences - due in less than one year
<br />711,220
<br />Total current liabilities
<br />2,793,060
<br />Noncurrent liabilities:
<br />Claims payable - due in more than one year (Note 9)
<br />241,444
<br />Compensated absences - due in more than one year
<br />826,015
<br />OPEB liability (Note 8)
<br />10,836,108
<br />Net pension liability (Note 7)
<br />14,209,757
<br />Total noncurrent liabilities
<br />26,113,324
<br />Total liabilities
<br />28,906,384
<br />DEFERRED INFLOWS OF RESOURCES
<br />Pension related (Note 7)
<br />445,714
<br />OPER related (Note 8)
<br />1,006,684
<br />Total deferred inflows of resources
<br />1,452,398
<br />Total liabilities and deferred inflows of resources
<br />30,358,782
<br />NET POSITION
<br />Net investment in capital assets
<br />93,386,635
<br />Restricted for assessment districts
<br />2,056,208
<br />Restricted for parks and recreation open space - COSCA
<br />38,169,562
<br />Unrestricted
<br />15,235,443
<br />Total net position
<br />S 148,847,848
<br />See Accompanying Notes to Basic Financial Statements.
<br />16
<br />
|