|
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of
<br />parties outside the County. The private -purpose trusts and the agency funds are reported
<br />under the fiduciary funds. Since the resources of these funds are not available to support the
<br />County's own programs, they are not reflected in the government -wide financial statements.
<br />The accounting used for fiduciary funds is much like that used for proprietary funds.
<br />Notes to the Basic Financial Statements
<br />The notes to the basic financial statements provide additional information that is essential to a full
<br />understanding of the data provided in the government -wide and fund financial statements.
<br />Other Supplementary Information
<br />In addition to the basic financial statements and accompanying notes, this report also presents
<br />certain required supplementary information, which is presented immediately following the notes
<br />to the basic financial statements. The combining statements referred to earlier in connection with
<br />nonmajor governmental funds and budgetary comparison schedules for the nonmajor special
<br />revenue funds are presented immediately following the required supplementary information.
<br />GOVERN NT -WIDE FINANCIAL ANALYSIS
<br />Condensed Statement of Net Position
<br />June 30, 2017 and 2016
<br />Primary Government
<br />Governmental Activities
<br />2017
<br />Business -type Activities Total
<br />2016. as
<br />restated 2017 2016
<br />2017
<br />2016. as
<br />restated
<br />Assets:
<br />Current arid other assets $ 234,095,834 $ 263,573,114 $ 1,109,367 5 1,093,403 $ 235,205,201 $ 264,666,517
<br />Capital assets, net 1,301,647,095 1,233,637,293 1,448,941 1,495,053 1,303,096,036 1,235,132,346
<br />Total assets 1,535,742,929 1,497,210,407 2,558,308 2,588,456 1,538,301,237 1,499,798,863
<br />Deferred Outflows
<br />Of Resources: 252,872,831 75,172,222 252,872,831 75,172,222
<br />Total Assets and Deferred
<br />Outflows of Resources 1,788,615,760 1,572,382,629 2,558,308 2,588,456 1,791,174,068 1,574,971,085
<br />Liabilities:
<br />Long-term liabilities
<br />outstanding 1,291,082,705 994,872,052 924,649 1,014,014 1,292,007,354 995,886,066
<br />Other liabilities 48,825,301 53,737,158 86,844 56,533 48,912,145 53,793,691
<br />Total liabilities 1,339,908,006 1,048,609,210 1,011,493 1,070,547 1,340,919,499 1,049,679,757
<br />Deferred Inflows
<br />Of Resources: 14,250,500 28,166,919 14,250,500 28,166,919
<br />Total Liabilities and
<br />Deferred Inflows
<br />Of Resources 1,354,158,506 1,076,776,129 1,011,493 1,070,547 1,355,169,999 1,077,846,676
<br />Net position:
<br />Net investment in
<br />capital assets 835,787,961 824,846,090 524,292 481,039 836,312,253 825,327,129
<br />Restricted 70,439,580 74,694,901 -- — 70,439,580 74,694,901
<br />Unrestricted (471,770,287) (403,934,491) 1,022,523 1,036,870 (470,747,764) (402,897,621)
<br />Total net position 5 434,457,254 S 495,606,500 1,546,815 $ 1,517,909 $436,004,069 $497,124,409
<br />- 1 8 -
<br />
|