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HomeMy WebLinkAbout_2024 09 09 City Commission Regular Meeting Minutes CITY COMMISSION REGULAR MEETING MINUTES MONDAY, SEPTEMBER 9 , 2024 AT 6:30 PM CITY HALL – COMMISSION CHAMBERS 1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA C I T Y C O M M I S S I O N M I N U T E S | R E G U L A R M E E T I N G | M O N D A Y , S E P T E M B E R 9 , 2 0 2 4 | P A G E 2 O F 8 CALL TO ORDER Mayor Kevin McCann called the Regular Meeting of Monday, September 9, 2024 of the City Commission to order at 6:31 p.m. in the Commission Chambers of the Municipal Building (City Hall, 1126 East State Road 434, Winter Springs, Florida 32708). Roll Call: Mayor Kevin McCann, present Deputy Mayor Matt Benton, present Commissioner Victoria Bruce, present Commissioner Ted Johnson, present Commissioner Cade Resnick, present Commissioner Rob Elliott, present Interim City Manager Phil Hursh, present City Attorney Anthony Garganese, present City Clerk Christian Gowan, present Pastor Bob Melhorn led the invocation followed by the Pledge of Allegiance. Commissioner Bruce requested that Item 301 be discussed prior to adoption of the Consent Agenda. There was no objection and the agenda was adopted. AWARDS AND PRESENTATIONS 100) Presentation of Resolution 2024-22 Recognizing the Retirement of Captain Doug Seely from the Winter Springs Police Department Chief Matt Tracht spoke about Captain Doug Seely's service to the City of Winter Springs Police Department and thanked him. Mayor McCann read Resolution 2024-22 recognizing Captain Seely and his 33 years of service. A photo was taken and Captain Seely made brief remarks. INFORMATIONAL AGENDA 200) 2024 Election Proclamation No discussion. 201) 2024 Qualifying Period Results - November 5, 2024 General Municipal Election No discussion. 202) Current Development Projects Summary No discussion. PUBLIC INPUT Mayor McCann opened Public Input. Ms. Suzanne Gordon, 924 Oak Forest Drive, Winter Springs spoke regarding the condition of Oak Forest Lake and sought to be a point of contact for those conducting work on the lake. Ms. Leah Weisman, 113 Brookshire Court, Winter Springs spoke about the level of the creek(s), status of the Winding Hollow turn lane, and communication. C I T Y C O M M I S S I O N M I N U T E S | R E G U L A R M E E T I N G | M O N D A Y , S E P T E M B E R 9 , 2 0 2 4 | P A G E 3 O F 8 Ms. Karen Meyer, 741 Andover Circle, Winter Springs noted her attendance at CALNO that was hosted at the City and thanked Mayor McCann for his presentation on parks Ms. Gina Shafer, Winter Springs Village, Winter Springs spoke about religious freedom. Mr. Ruben Trevino, 731 Sailfish Road, Winter Springs spoke about No Name Creek, work done in the area, and continued flooding concerns. Ms. Stefanie Galvan, 1042 E Pebble Beach Circle, Winter Springs discussed concerns about increased taxes. Mr. Robert Miller, 679 Silver Creek Drive, Winter Springs spoke about No Name Creek, flooding concerns, and efforts through the years to address the issues. Mr. Miller further asked that the City address stormwater concerns and encouraged looking into the creation of a flood control district. Ms. Sarah Baker, 1551 Winter Springs Boulevard, Winter Springs noted flooding in her area and asked about mitigation efforts. Mr. Art Gallo, 199 Nandina Terrace, Winter Springs noted his research about the creeks as stormwater management tools, a lack of improvements, and the impacts of development throughout the region. Mayor McCann closed Public Input. CONSENT AGENDA 300) Storm Sewer Pipe Repair - 1120 Orange Avenue No discussion. 301) City Waiver - Tree Replacement in Tuskawilla Crossings ROW Commissioner Bruce reviewed the issue as she understood it and the proposed plan, asked about other neighborhoods with live oaks in the right-of-way and fear of setting a precedent. Mr. Brian Dunigan, Director, Operations Department noted that this was a preventative measure that could be taken due to the age of the trees. Mr. Kevin Maddox noted the trees in question were Southern Live Oaks, noted narrow rights of way and issues, and reiterated the trees were able to be transplanted at this time. Further discussion followed on the number of trees to be replaced, code requirements, and the choice of replacement tree. Commissioner Elliott noted tree damage witnessed during Hurricane Ian and in support of the effort "MOTION TO APPROVE CONSENT AGENDA." MOTION BY COMMISSIONER RESNICK. SECONDED BY COMMISSIONER JOHNSON. DISCUSSION. VOTE: BRUCE (AYE); JOHNSON (AYE); RESNICK (AYE); ELLIOTT (AYE); BENTON (AYE) MOTION CARRIED 5-0. C I T Y C O M M I S S I O N M I N U T E S | R E G U L A R M E E T I N G | M O N D A Y , S E P T E M B E R 9 , 2 0 2 4 | P A G E 4 O F 8 PUBLIC HEARINGS AGENDA 400) Tentative Millage Rate for Fiscal Year 2024-2025 and Related Advertising Ms. Holly Queen, Director, Finance Department introduced the item, noted the tentative millage was the same as the proposed at 2.6200. Mayor McCann opened the Public Hearing for Item 400. No one addressed the Commission. Mayor McCann closed the Public Hearing for Item 400. "I MOVE TO ADOPT RESOLUTION 2024-16 ESTABLISHING THE FISCAL YEAR 2024-2025 OPERATING MILLAGE RATE FOR THE CITY OF WINTER SPRINGS AT 2.6200 MILLS AND PUBLICLY ANNOUNCE THAT THE TENTATIVE OPERATING MILLAGE RATE OF 2.6200 MILLS IS 17% GREATER THAN THE COMPUTED ROLLED-BACK RATE OF 2.2394 MILLS AND AUTHORIZING ADVERTISEMENT OF THE CITY'S INTENT TO HOLD PUBLIC HEARINGS TO ADOPT THE FINAL MILLAGE RATE AND BUDGET." MOTION BY COMMISSIONER RESNICK. SECONDED BY COMMISSIONER JOHNSON. DISCUSSION. VOTE: BRUCE (AYE); JOHNSON (AYE); RESNICK (AYE); ELLIOTT (NAY); BENTON (NAY) MOTION CARRIED 3-2. 401) Tentative Budget for Fiscal Year 2024-2025 and Related Advertising Ms. Queen introduced the item and noted changes made between the proposed and tentative budgets which were attached to the agenda item. Mayor McCann opened the Public Hearing for Item 401. No one addressed the Commission. Mayor McCann closed the Public Hearing for Item 401. "I MOVE TO APPROVE RESOLUTION 2024-17, ESTABLISHING THE TENTATIVE BUDGET FOR THE CITY OF WINTER SPRINGS FOR THE FISCAL YEAR COMMENCING ON OCTOBER 1, 2024 AND ENDING ON SEPTEMBER 30, 2025 AND AUTHORIZING ADVERTISEMENT OF THE CITY'S INTENT TO HOLD PUBLIC HEARINGS TO ADOPT THE FINAL MILLAGE RATE AND BUDGET." MOTION BY COMMISSIONER RESNICK. SECONDED BY COMMISSIONER JOHNSON. DISCUSSION. VOTE: BRUCE (AYE); JOHNSON (AYE); RESNICK (AYE); ELLIOTT (AYE); BENTON (AYE) MOTION CARRIED 5-0. REGULAR AGENDA 500) 2023 Annual Comprehensive Financial Report (ACFR) Ms. Queen introduced the item and representatives from Purvis Gray, Mr. Ron Whitesides and Mr. Pierce Hogan to discuss the ACFR. Mr. Whitesides gave a presentation about the Fiscal Year (FY) 2023 audit and noted significant progress made since completion of the FY22 audit. The presentation reviewed what the audit team did, the issuance of an unmodified opinion, and the inclusion of an emphasis of matter paragraph related to IT subscription agreements. Mr. Whitesides noted findings related to deficiencies in internal control over financial reporting and noted the late submission of the FY22 audit resulted in some repeat findings but advised that eight of eleven findings in the FY22 report had been addressed. Finally, Mr. Whitesides reviewed required communications related to some necessary estimates and significant audit matters and then reviewed financial highlights of the general fund, enterprise funds, and pension. C I T Y C O M M I S S I O N M I N U T E S | R E G U L A R M E E T I N G | M O N D A Y , S E P T E M B E R 9 , 2 0 2 4 | P A G E 5 O F 8 Discussion followed on the impacts of staff turnover, staffing levels, and questions about auditor’s concerns and findings. Mr. Whitesides noted that the city was in a good financial position and explained that the high cost of necessary wastewater treatment plant and stormwater improvements were important to monitor. Further discussion followed on the city’s bond default rating, fund balance policy, utility rates, and plans to address noted deficiencies and get the audit cycle back on track with an anticipated completion date for the FY 2025 audit presented in March or April. Following further comments, Ms. Queen thanked her team and acknowledged the recent hiring of a new Finance Manager to the team. "MOTION TO APPROVE ITEM 500.” [ACCEPT THE ANNUAL COMPREHENSIVE FINANCIAL REPORT AS PRESENTED FOR THE FISCAL YEAR ENDED SEPTEMBER 30TH 2023 AND AUTHORIZE STAFF TO FORWARD TO AUDITOR GENERAL, INSPECTOR GENERAL, AND APPLICABLE FINANCIAL INSTITUTIONS AS REQUIRED BY DEBT COVENANTS] MOTION BY COMMISSIONER RESNICK. SECONDED BY DEPUTY MAYOR BENTON. DISCUSSION. VOTE: BRUCE (AYE); JOHNSON (AYE); RESNICK (AYE); ELLIOTT (AYE); BENTON (AYE) MOTION CARRIED 5-0. 501) Discussion on City Manager Selection Process Mayor McCann noted background checks had come through and that the Clerk would forward the information to all Commissioners. Mayor McCann further noted that Mr. David Jones had withdrawn from consideration due to salary concerns. Discussion followed on communication with candidates since the interviews and the next steps of the process to include a multi-day visit to the City to meet with the Mayor and Commission, staff, and residents. Brief discussion followed on the contract negotiation process and the Commission agreed that the Mayor and City Attorney would lead that process. Discussion then turned to scheduling and the Commission was in favor of asking the selected candidate to be flown with their spouse to the City, subject to their availability, from September 19 – 22, 2024. “I WOULD PUT THE NAME KEVIN A. SWEET FORWARD AS MY FIRST CHOICE FOR THE NEW CITY MANAGER OF WINTER SPRINGS.” MOTION BY COMMISSIONER RESNICK. SECONDED BY COMMISSIONER ELLIOTT. DISCUSSION. VOTE: BRUCE (AYE); JOHNSON (AYE); RESNICK (AYE); ELLIOTT (AYE); BENTON (AYE) MOTION CARRIED 5-0. City Clerk Gowan asked for clarification on the motion and the Commission’s intent. Discussion followed on the Commission’s desire to invite Mr. Sweet and his spouse to the city and to begin contract negotiations. Attorney Garganese suggested clarifying the motion and direction being given. “MOTION TO INVITE KEVIN SWEET AND HIS SPOUSE TO THE CITY TO MEET WITH THE COMMISSION, DIRECTORS, AND MEMBERS OF THE COMMUNITY [TENTATIVELY SET FOR C I T Y C O M M I S S I O N M I N U T E S | R E G U L A R M E E T I N G | M O N D A Y , S E P T E M B E R 9 , 2 0 2 4 | P A G E 6 O F 8 SEPTEMBER 19-22, 2024 SUBJECT TO MR. SWEET’S AVAILABILITY] AND DIRECT THAT CONTRACT NEGOTIATIONS COMMENCE. MOTION BY COMMISSIONER RESNICK. SECONDED BY COMMISSIONER ELLIOTT. DISCUSSION. VOTE: BRUCE (AYE); JOHNSON (AYE); RESNICK (AYE); ELLIOTT (AYE); BENTON (AYE) MOTION CARRIED 5-0. 502) Matters Related to City Board and Committees COMMISSIONER JOHNSON NOMINATED BRIGITTE HAGEN-PETER TO THE TUSCAWILLA LIGHTING AND BEAUTIFICATION DISTRICT ADVISORY COMMITTEE. SECONDED BY DEPUTY MAYOR BENTON. DISCUSSION. MOTION PASSED WITH UNANIMOUS CONSENT. Brief discussion followed on the Veterans and Veteran Families Advisory Committee and current vacancies to be filled. 503) New Business Deputy Mayor Benton noted his attendance at the recent CALNO meeting and asked that the Commission consider an ordinance requiring a supermajority to change or convey conservation and parks land throughout the city. Discussion followed on the number of easements throughout the city, similar measures taken by Seminole County, and potential impacts on plans for the West Wastewater Treatment Plant. Mayor McCann commented on efforts the city had taken to address stormwater challenges including the recent authorization of a stormwater study, showed graphs of current creek levels, noted revised stormwater standards, and reiterated that stormwater was one of the most important issues facing the city. Interim Manager Hursh noted a presentation to give an update on Gee Creek was planned for the next Commission meeting. Interim Manager Hursh further noted conversations with the Florida Department of Transportation (FDOT) regarding culvert cleaning. Brief discussion followed on the impact of stormwater on ponds and lakes. Commissioner Resnick requested that the city look at all agreements related to ponds and lakes and work to update them and develop public-private partnerships. Commissioner Resnick requested a weekly update through the summer (June - October) on water. Discussion followed with Attorney Garganese noting the extensive ongoing work to document ponds throughout the city and the city's related responsibilities. Deputy Mayor Benton encouraged contacting Seminole County to discuss efforts related to portions of creeks in their jurisdiction. Discussion followed on efforts by Seminole County to do countywide mapping, measures the City had taken to cooperate with the County and State, and potential solutions, such as heightened berms, for certain creeks. REPORTS 600) Interim City Manager Phil Hursh • Noted ongoing communication with Ms. Weisman and stated there was no need for concern related to the Winding Hollow deceleration lane funding. Interim Manager Hursh explained C I T Y C O M M I S S I O N M I N U T E S | R E G U L A R M E E T I N G | M O N D A Y , S E P T E M B E R 9 , 2 0 2 4 | P A G E 7 O F 8 that FDOT had further paperwork requirements and that award of the bid was planned to be on the September 23, 2024 agenda. Mayor McCann noted that this was acknowledged by MetroPlan at a recent Municipal Advisory Committee meeting. 601) City Attorney Anthony A. Garganese • No report 602) City Clerk Christian Gowan • No report 603) Seat Two Commissioner Victoria Bruce • Noted the upcoming September 11th Memorial Event being held by the city and her planned attendance; • Noted that September 10th was Suicide Awareness Day; • Acknowledged the resignation of Mr. Bilal Iftikhar, Director, Utilities Department and thanked him for his work; • Noted ongoing discussions with residents related to creeks and ponds. 604) Seat Three Commissioner Ted Johnson • Noted he was very pleased with the unanimous decision on the potential new City Manager. 605) Seat Four Commissioner Cade Resnick • Noted planned attendance at the September 11th Memorial Ceremony; • Noted his involvement with the Rotary Club and planning for the Veterans Day event; • Noted efforts to address stormwater issues and thought an 18-month wait was too long to address issues while the study was being completed; • Noted an issue related to a violation of process related to the chaplain and invocation. 606) Seat Five Commissioner Rob Elliott • Encouraged attendance at September 11th Memorial Ceremony; • Noted upcoming Babe Ruth opening day. 607) Mayor Kevin McCann • No report 608) Seat One Commissioner/Deputy Mayor Matt Benton • No report PUBLIC INPUT Mayor McCann opened Public Input. Ms. Donna Bruno, 599 Alton Road, Winter Springs spoke about the Annual Comprehensive Financial Report and community misrepresentation of the city’s financial health.1 *NOTE: Commissioner Johnson requested that Ms. Bruno be given extended time to speak. There was no objection. 1 Ms. Bruno submitted information for the record which is attached to the end of these Minutes. City of Winter Springs General Fund, a 5 year Summary FISCAL YEARS 2019 2020 2021 2022 2023 * * ** *** ** GENERAL FUND Assets Cash/Cash Equiv 611,923 701,256 586,064 1,106,342 362,272 Investments 8,869,836 9,457,208 9,380,765 9,371,710 10,631,679 Receivables 57,491 43,144 188,504 189,338 116,625 Leases Receivable 4,339,581 4,351,595 Inventories (cost) 29,734 30,664 25,343 23,932 16,782 PrePaids 209,340 261,994 163,478 79,069 441,372 Sepcial Assessment Receivable Advances to Other Funds 48,217 45,357 42,417 145,178 126,950 Restricted Assets Cash/Cash Equiv 75,884 86,344 91,707 125,741 135,795 TOTAL Assets 9,902,425 10,625,967 10,478,278 15,380,891 16,183,070 Liabilities & Fund Balance Liabilities Accounts Payable 229,550 579,608 469,675 599,748 506,034 Accrued Liabilities 688,353 854,796 654,025 1,053,855 905,660 Unearned Revenue 100,391 11,074 35,049 72,888 Retainage Payable 70,540 796 796 796 77,689 Advances from Other Funds Due to Other Govt's 139,987 68,638 208,014 66,851 312,961 Paybale from Restricted Funds 75,884 86,344 91,707 125,741 135,795 TOTAL LIABLILITIES 1,204,314 1,690,573 1,435,291 1,882,040 2,011,027 Defered Inflows of Resources Defered Inflows from Leases 4,176,708 4,030,632 Unavailable Revenue - Other 36,390 Unavailable Revenue - Special Assessments - - - 4,176,708 4,067,022 Fund Balance Non-Spendable 287,291 338,015 231,238 248,179 585,104 Restricted Committed Assigned 944,483 Unassigned 8,410,820 8,597,379 8,811,749 9,073,964 8,575,434 TOTAL FUND BALANCE 8,698,111 8,935,394 9,042,987 9,322,143 10,105,021 9,902,425 10,625,967 10,478,278 15,380,891 16,183,070 - - - - - * Comprehensive Annual Financial Report (CAFR) ** Annual Comprehensive Financial Report (ACFR) *** Financial Statements and Independent Auditor's Report TOTAL DEFERRED INFLOWS OF RESOURCES TOTAL LIABILITIES< DEFERED INFLOWS OF RESOURCES & FUND BALANCE City of Winter Springs Infrastructure Tax, a 5 year Summary FISCAL YEARS 2019 2020 2021 2022 2023 * * ** *** ** ROAD IMPROVEMENTS (INFRASTRUCTURE TAX) Assets Cash/Cash Equiv 649,042 776,650 613,568 1,101,243 503,761 Investments 8,386,391 9,340,551 8,507,838 8,383,970 8,963,883 Receivables 13,268 754 754 754 Leases Receivable Inventories (cost) PrePaids Sepcial Assessment Receivable Advances to Other Funds Restricted Assets Cash/Cash Equiv TOTAL Assets 9,048,701 10,117,955 9,122,160 9,485,967 9,467,644 Liabilities & Fund Balance Liabilities Accounts Payable 5,143 108 1,149,880 423,648 Accrued Liabilities Unearned Revenue Retainage Payable Advances from Other Funds Due to Other Govt's Paybale from Restricted Funds TOTAL LIABLILITIES 5,143 108 1,149,880 - 423,648 Defered Inflows of Resources Defered Inflows from Leases Unavailable Revenue - County Taxes 754 754 754 754 Unavailable Revenue - Special Assessments 754 754 754 754 - Fund Balance Non-Spendable Restricted 9,042,804 10,117,093 7,971,526 9,485,213 9,043,996 Committed Assigned Unassigned TOTAL FUND BALANCE 9,042,804 10,117,093 7,971,526 9,485,213 9,043,996 9,048,701 10,117,955 9,122,160 9,485,967 9,467,644 - - - - - * Comprehensive Annual Financial Report (CAFR) ** Annual Comprehensive Financial Report (ACFR) *** Financial Statements and Independent Auditor's Report TOTAL DEFERRED INFLOWS OF RESOURCES TOTAL LIABILITIES< DEFERED INFLOWS OF RESOURCES & FUND BALANCE City of Winter Springs Solid Waste, a 5 year Summary FISCAL YEARS 2019 2020 2021 2022 2023 * * ** *** ** SOLID WASTE Assets Cash/Cash Equiv 106,261 153,425 163,024 354,457 103,087 Investments 1,373,019 1,845,201 2,260,526 2,698,549 1,834,313 Receivables 903,110 134,832 159,598 144,524 131,634 Leases Receivable Inventories (cost) PrePaids Sepcial Assessment Receivable Advances to Other Funds Restricted Assets Cash/Cash Equiv TOTAL Assets 2,382,390 2,133,458 2,583,148 3,197,530 2,069,034 Liabilities & Fund Balance Liabilities Accounts Payable 217,303 234,825 247,064 296,734 252,775 Accrued Liabilities Unearned Revenue Retainage Payable Advances from Other Funds Due to Other Govt's Paybale from Restricted Funds TOTAL LIABLILITIES 217,303 234,825 247,064 296,734 252,775 Defered Inflows of Resources Defered Inflows from Leases Unavailable Revenue - County Taxes Unavailable Revenue - Special Assessments - Fund Balance Non-Spendable Restricted Committed 951,065 660,945 691,597 330,317 1,816,259 Assigned (Storm Reserve) 1,214,022 1,237,688 1,644,487 2,570,479 Unassigned TOTAL FUND BALANCE 2,165,087 1,898,633 2,336,084 2,900,796 1,816,259 2,382,390 2,133,458 2,583,148 3,197,530 2,069,034 - - - - - * Comprehensive Annual Financial Report (CAFR) ** Annual Comprehensive Financial Report (ACFR) *** Financial Statements and Independent Auditor's Report TOTAL DEFERRED INFLOWS OF RESOURCES TOTAL LIABILITIES< DEFERED INFLOWS OF RESOURCES & FUND BALANCE City of Winter Springs American Rescue Plan Act (ARPA), a 5 year Summary FISCAL YEARS 2019 2020 2021 2022 2023 ********* ARPA Assets Cash/Cash Equiv 2,155,407 1,023,692 Investments 16,409,526 18,215,485 Receivables Leases Receivable Inventories (cost) PrePaids Sepcial Assessment Receivable Advances to Other Funds Restricted Assets Cash/Cash Equiv TOTAL Assets ---18,564,933 19,239,177 Liabilities & Fund Balance Liabilities Accounts Payable Accrued Liabilities Unearned Revenue 18,679,951 18,679,951 Retainage Payable Advances from Other Funds Due to Other Govt's Paybale from Restricted Funds TOTAL LIABLILITIES 18,679,951 18,679,951 Defered Inflows of Resources Defered Inflows from Leases Unavailable Revenue - County Taxes Unavailable Revenue - Special Assessments - Fund Balance Non-Spendable Restricted Committed Assigned (Water Sewer - New WWTF)559,226 Unassigned (115,018) TOTAL FUND BALANCE (115,018) 559,226 - - - 18,564,933 19,239,177 - - ** Annual Comprehensive Financial Report (ACFR) ***Financial Statements and Independent Auditor's Report TOTAL DEFERRED INFLOWS OF RESOURCES TOTAL LIABILITIES, DEFERED INFLOWS OF RESOURCES & FUND BALANCE City of Winter Springs Water & Sewer Fund, a 5 year Summary FISCAL YEARS 2019 2020 2021 2022 2023 * * ** *** ** WATER SEWER UTILITIES Assets Cash/Cash Equiv 1,791,151 2,085,423 2,061,324 5,114,055 1,390,738 Investments 23,143,828 25,080,804 28,582,688 24,659,568 24,746,664 Receivables 365,414 486,688 540,926 515,109 503,603 552,056 Leases Receivable Inventories (cost) 13,858 15,600 27,058 41,612 47,198 PrePaids 5,780 5,780 5,200 13,471 24,424 Sepcial Assessment Receivable Advances to Other Funds Total Current Assets 25,320,031 27,674,295 31,217,196 30,343,815 27,264,683 Non Current Assets Net Pension Asset 573,764 RestrictedCash & Cash Equiv 742,089 746,540 746,614 750,329 898,088 Capital Assets Land Buildings & Equipment 71,754,347 75,504,172 75,458,831 76,935,507 81,409,078 Construction in Progress 142,677 604,273 3,399,174 3,813,444 3,951,550 Less Accumulated Depreciation (41,271,732) (43,939,458) (46,072,549) (48,216,142) (50,390,597) Capital Assets Net of Depreciation 30,625,292 32,168,987 32,785,456 32,532,809 34,970,031 Total Non-Current Assets 31,367,381 32,915,527 34,105,834 33,283,138 35,868,119 TOTAL Assets 56,687,412 60,589,822 65,323,030 63,626,953 63,132,802 Defered Outflows of Resources Defered Charge on Refunding 164,735 73,829 35,927 8,436 7,382 Defered Outflow Pension & OPEB 186,230 193,055 131,318 771,108 548,958 Total Defered Outflows of Resources 350,965 266,884 167,245 779,544 556,340 TOTAL ASSETS & DEFERED OUTFLOWS 57,038,377 60,856,706 65,490,275 64,406,497 63,689,142 Liabilities & Fund Balance Current Liabilities Accounts Payable 257,583 471,893 1,913,508 1,512,037 1,966,068 Accrued Liabilities 188,981 179,462 133,465 57,519 Unearned Revenue 12,756 9,233 Retainage Payable 120,236 Compensated Absences 7,991 8,802 16,659 Customer Deposits 662,169 664,554 672,332 658,445 638,014 Notes Payable - Current 1,938,782 1,369,018 615,887 333,949 429,026 Revenue Bonds - Current 522,638 490,931 Accreted Interest Payable - Current 1,352,363 1,384,069 Accrued Interest Payable 71,995 59,525 37,432 9,816 32,580 Total Current Liablilities 3,132,266 2,753,685 3,380,615 4,575,805 4,957,347 Non-Current Liabilities Notes Payable 9,369,417 8,000,399 7,430,232 7,005,283 6,576,257 Revenue Bonds Payable 3,794,191 3,794,191 3,794,191 2,874,056 2,383,125 Accreted Interest Payable 7,398,420 8,073,590 8,789,494 7,214,305 6,497,530 Compensated Absences 51,022 36,932 31,964 27,100 94,406 Other Post Employment Benefits (OPEB) 313,099 320,975 198,648 136,680 104,691 Net Pension Liabilities 1,315,755 1,067,013 986,208 1,036,984 Total Non-Current Liabilities 22,241,904 21,293,100 20,244,529 18,243,632 16,692,993 TOTAL LIABLILITIES 25,374,170 24,046,785 23,625,144 22,819,437 21,650,340 Defered Inflows of Resources Defered Inflows from Pensions & Leases 20,601 58,814 1,139,498 84,857 101,166 Total Deferred Inflows of Resources 20,601 58,814 1,139,498 84,857 101,166 NET POSITION Investment in Capital Assets 15,687,637 19,079,208 20,981,072 21,685,083 25,090,688 Restricted for Renewal & Replacement 612,971 647,207 610,292 583,563 563,875 Pension Assets 573,764 Unrestricted 15,342,998 17,024,692 18,560,505 19,233,557 16,283,073 TOTAL NET POSITION 31,643,606 36,751,107 40,725,633 41,502,203 41,937,636 57,038,377 60,856,706 65,490,275 64,406,497 63,689,142 - - - - - * Comprehensive Annual Financial Report (CAFR) ** Annual Comprehensive Financial Report (ACFR) *** Financial Statements and Independent Auditor's Report TOTAL LIABILITIES, DEFERED INFLOWS AND NET POSITION (FUND BALANCE)