ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 56
CITY OF EUSTIS, FLORIDA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2021 (continuation)
Business-Type
Activities
Water and Sewer Utility
System Fund
Liabilities
Current Liabilities Payable from Current Assets
Accounts Payable
Loan Payables - Current
Revenue Bonds Payable - Current
Unamortized Bond Premium
Notes Payable - Current
Compensated Absences
Total Current Liabilities Payable from Current Assets
$
Current Liabilities Payable from Restricted Assets
Deposits
Accrued Interest Payable
Total Current Liabilities Payable from Restricted Assets
792,768
252,527
315,000
20,700
361,100
79,099
1,821,194
476,824
5,010
481,834
Total Current Liabilities
2,303,028
Long-Term Liabilities
State Revolving Loan Payable
Revenue Bonds Payable net of Amortization
Other Post Employment Benefits
Compensated Absences
Net Pension Liability
Total Long-Term Liabilities
2,920,832
6,341,004
489,251
327,707
19,573
10,098,367
Total Liabilities
12,401,395
Deferred Inflows of Resources
Pension Plan Deferrals:
Florida Retirement System
OPEB
Total Deferred Outflows of Resources
319,779
433,392
753,171
Net Position
Net Investment in Capital Assets
Restricted for
Impact Fees
Renewal and Replacement
Unrestricted Net Position
Total Net Position
33,433,399
$
The notes to the financial statements are an integral part of this statement.
46
3,554,322
2,296,242
13,782,070
53,066,033