Page 184 - 2018 Comprehensive Annual Financial Report - City of Winston-Salem

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

Fiduciary Funds
June 30, 2018 Exhibit 52

Separation Post-employment
Pension Allowance Benefits
Trust Fund Trust Fund Trust Fund Totals
Assets
Cash and cash equivalents/investments $ 159,101,398 $ 10,254,316 $ 69,537,611 $ 238,893,325
Total assets 159,101,398 10,254,316 69,537,611 238,893,325
Deferred Outflows of Resources
Pension deferrals - - 16,948 16,948
Total deferred outflows of resources - - 16,948 16,948

Liabilities
Accounts payable - - 62,351 62,351
Accrued payroll - - 3,294 3,294
Accrued vacation - - 8,188 8,188
Unearned revenue - - 142,213 142,213
Net pension liability - - 20,619 20,619
Claims payable - - 1,069,536 1,069,536
Total liabilities - - 1,306,201 1,306,201
Deferred Inflows of Resources
Pension deferrals - - 2,065 2,065
Total deferred inflows of resources - - 2,065 2,065
Net Position
Restricted for pensions 159,101,398 10,254,316 - 169,355,714
Restricted for postemployment benefits other
than pensions - - 68,246,293 68,246,293
Total net position $ 159,101,398 $ 10,254,316 $ 68,246,293 $ 237,602,007

178