|
Statement of Net Position
<br />June 30, 2020
<br />The accompanying notes are an integral part of these financial statements.
<br />16
<br />Governmental
<br />ASSETS
<br />Activities
<br />Current assets:
<br />Cash and investments (Note 2)
<br />$ 35,877,630
<br />Receivables (Note 3):
<br />Accounts
<br />4721920
<br />Interest
<br />187,963
<br />Taxes
<br />1231575
<br />Loans
<br />1677970
<br />Prepaid expenses
<br />41,121
<br />Total current assets
<br />36,871,179
<br />Noncurrent assets:
<br />Restricted cash and investments (Note 2)
<br />8,270,720
<br />Investment in joint venture (Note 11)
<br />42,652,824
<br />Capital assets (Note 5):
<br />Nondepreciable
<br />51,643,299
<br />Depreciable, net
<br />39,545,543
<br />Total noncurrent assets
<br />142,112,386_
<br />Total assets
<br />178,983,565
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Pension related (Note 7)
<br />1,977,256
<br />OPEB related (Note 8)
<br />147,488
<br />Total deferred outflows of resources
<br />2,124,744
<br />LIABILITIES
<br />Current liabilities:
<br />Accounts payable
<br />985,257
<br />Payroll and related liabilities
<br />394,507
<br />Refundable deposits
<br />25,338
<br />Claims payable - due in less than one year (Note 9)
<br />487,500
<br />Compensated absences - due in less than one year
<br />926,748
<br />Total current liabilities
<br />2,819,350
<br />Noncurrent liabilities:
<br />Claims payable - due in more than one year (Note 9)
<br />335,404
<br />Compensated absences - due in more than one year
<br />556,702
<br />Net OPEB liability/(asset) (Note 8)
<br />(114,299)
<br />Net pension liability (Note 7)
<br />141793,439
<br />Total noncurrent liabilities
<br />15,571,246_
<br />Total liabilities
<br />18,390,596
<br />DEFERRED INFLOWS OF RESOURCES
<br />Pension related (Note 7)
<br />1,290,003
<br />OPEB related (Note 8)
<br />2,439,493
<br />Total deferred inflows of resources
<br />3,729,496
<br />NET POSITION
<br />Investment in capital assets
<br />91,188,842
<br />Restricted for assessment districts/1 15 Trust
<br />12,129,906
<br />Restricted for parks and recreation open space - COSCA
<br />42,652,824
<br />Unrestricted
<br />13,016,645
<br />Total net position
<br />158,988,217
<br />The accompanying notes are an integral part of these financial statements.
<br />16
<br />
|