Page 160 - 2018 Comprehensive Annual Financial Report - City of Winston-Salem

City of Winston-Salem, North Carolina
Combining Statement of Net Position

Nonmajor Enterprise Funds
June 30, 2018 Exhibit 36

Public Assembly
Stormwater Facilities
Assets Parking Management Management Total
Current Assets
Cash and cash equivalents/investments $ 2,163,585 $ 25,472,897 $ 3,310,340 $ 30,946,822
Accounts receivables, net 14,418 886,593 174,702 1,075,713
Due from other governments 430,413 586 586 431,585
Total current assets 2,608,416 26,360,076 3,485,628 32,454,120
Noncurrent Assets
Restricted assets
Cash and cash equivalents/investments - - 81,921 81,921
Capital assets
Land 824,169 289,314 11,672,486 12,785,969
Construction in progress 603,839 7,855,984 70,554 8,530,377
Other capital assets, net of accumulated depreciation 8,600,545 29,605,462 46,105,493 84,311,500
Accounts receivables - - 500,000 500,000
Total noncurrent assets 10,028,553 37,750,760 58,430,454 106,209,767
Total assets 12,636,969 64,110,836 61,916,082 138,663,887
Deferred Outflows of Resources
Pension deferrals 59,672 484,539 122,752 666,963
Total deferred outflows of resources 59,672 484,539 122,752 666,963
Liabilities
Current Liabilities
Accounts payable 9,651 626,232 821,051 1,456,934
Accrued payroll 13,535 72,029 25,866 111,430
Accrued vacation - 42,711 36,297 79,008
Accrued interest payable 6,676 27,766 2,831 37,273
Unearned revenue 1,321,284 10,731 - 1,332,015
Pollution remediation - 1,986,124 - 1,986,124
Current maturities
Contracts payable 882,112 607,719 686,514 2,176,345
Bonds payable - 520,000 598,693 1,118,693
Total current liabilities 2,233,258 3,893,312 2,171,252 8,297,822
Noncurrent Liabilities
Accrued vacation 22,387 93,677 48,898 164,962
Net pension liability 68,135 586,753 152,229 807,117
Net OPEB liability 45,797 246,487 97,738 390,022
Contracts payable 1,363,040 1,315,184 12,713,359 15,391,583
Bonds payable - 10,150,680 9,030,288 19,180,968
Total noncurrent liabilities 1,499,359 12,392,781 22,042,512 35,934,652
Total liabilities 3,732,617 16,286,093 24,213,764 44,232,474
Deferred Inflows of Resources
Pension deferrals 16,113 - 10,602 26,715
OPEB deferrals 15,158 81,582 32,349 129,089
Total deferred inflows of resources 31,271 81,582 42,951 155,804
Net Position
Net investment in capital assets 7,783,401 25,157,177 34,819,679 67,760,257
Unrestricted 1,149,352 23,070,523 2,962,440 27,182,315
Total net position $ 8,932,753 $ 48,227,700 $ 37,782,119 $ 94,942,572

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