Page 169 - 2018 Comprehensive Annual Financial Report - City of Winston-Salem

Exhibit 42

Risk
Acceptance
Health Dental and Employee Management
Assets Benefits Flex Benefits Benefits Corporation Total
Current Assets
Cash and cash equivalents/investments $ 6,386,241 $ 1,487,953 $ 5,011,658 $ 42,137,067 $ 60,482,961
Accounts receivables, net - - - 4,452 4,557
Inventories - - - - 1,286,618

Total current assets 6,386,241 1,487,953 5,011,658 42,141,519 61,774,136
Noncurrent Assets
Capital assets
Land - - - - 801,682
Construction in progress - - - - 1,696,679
Other capital assets, net of accumulated depreciation - - - - 5,121,595
Total noncurrent assets - - - - 7,619,956
Total assets 6,386,241 1,487,953 5,011,658 42,141,519 69,394,092
Deferred Outflows of Resources
Pension deferrals 10,970 - - - 880,945
Total deferred outflows of resources 10,970 - - - 880,945
Liabilities
Current Liabilities
Accounts payable 509,608 50,855 1,236,324 20,726 2,318,952
Accrued payroll 4,698 - - - 200,899
Accrued vacation 1,583 - - - 293,991
Employee taxes and amounts withheld - - 733,964 - 733,964
Unearned revenue 441,882 52,006 - - 493,888
Current maturities
Claims payable 2,911,160 150,508 977,389 - 4,852,016
Contracts payable - - - - 904,873
Total current liabilities 3,868,931 253,369 2,947,677 20,726 9,798,583
Noncurrent Liabilities
Accrued vacation 3,292 - - - 159,221
Net pension liability 13,336 - - - 1,064,646
Net OPEB liability 15,169 - - - 666,363
Claims payable - - - 2,076,083 4,208,389
Contracts payable - - - - 1,450,958
Total noncurrent liabilities 31,797 - - 2,076,083 7,549,577
Total liabilities 3,900,728 253,369 2,947,677 2,096,809 17,348,160
Deferred Inflows of Resources
Pension deferrals 4,700 - - - 121,815
OPEB deferrals 5,021 - - - 220,551
Total deferred inflows of resources 9,721 - - - 342,366
Net Position
Net investment in capital assets - - - - 5,264,125
Unrestricted 2,486,762 1,234,584 2,063,981 40,044,710 47,320,386
Total net position $ 2,486,762 $ 1,234,584 $ 2,063,981 $ 40,044,710 $ 52,584,511

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