ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 48
CITY OF EUSTIS, FLORIDA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
SEPTEMBER 30, 2020 (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
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
927,993
436,838
325,043
361,100
75,492
2,126,466
446,664
16,276
462,940
Total Current Liabilities
2,589,406
Long-term Liabilities
State Revolving Loan Payable
Revenue Bonds Payable net of Amortization
Notes Payable
Other Post Employment Benefits
Compensated Absences
Net Pension Liability
Total Long-term Liabilities
3,173,358
6,676,704
361,100
588,734
343,309
445,624
11,588,829
Total Liabilities
14,178,235
Deferred Inflows of Resources
Pension Plan Deferrals:
Florida Retirement System
OPEB
Total Deferred Outflows of Resources
53,449
365,691
419,140
Net Position
Net Investment in Capital Assets
Restricted for Debt Service
Impact Fees
Renewal and Replacement
Unrestricted Net Position
Total Net Position
$
The notes to the financial statements are an integral part of this statement.
31
32,521,186
3,362,974
3,133,327
11,813,061
50,830,548
