ASSETS: Current Assets: Cash and investments Cash and investments held by trustees Receivables, net Property and other taxes Intergovernmental Other Other assets Due from primary government Due from component units Total current assets Noncurrent Assets: Cash and investments held by trustee Notes and other receivables Capital assets: Nondepreciable assets Depreciable, net Total noncurrent assets Total assets DEFERRED OUTFLOWS OF RESOURCES Deferred amount for pension costs Deferred amount from OPEB Deferred amount from debt refunding Total deferred outflows of resources \begin{tabular}{|c|c|} \hline \begin{tabular}{c} Primary \\ Government \end{tabular} & \begin{tabular}{l} Aggregate \\ Discretely \\ Presented \end{tabular} \\ \hline \begin{tabular}{c} Governmental \\ Activities \end{tabular} & \begin{tabular}{c} Component \\ Units \end{tabular} \\ \hline \end{tabular} $138,2432,795,910$175,27223,027 \begin{tabular}{|c|c|} \hline 138,243 & 23,027 \\ \hline 34,156 & - \\ \hline 125,906 & - \\ \hline 18,237 & 10,659 \\ \hline 11,848 & 64,436 \\ \hline - & 1,039 \\ \hline 7,168 & - \\ \hline 3,131,468 & 274,433 \\ \hline - & 65,248 \\ \hline 27,685 & 1,938,322 \\ \hline 447,405 & 27,731 \\ \hline 2,283,191 & 69,262 \\ \hline 2,758,281 & 2,100,563 \\ \hline 5,889,749 & 2,374,996 \\ \hline \end{tabular} \begin{tabular}{rr} 335,469 & 29,815 \\ 322,852 & 8,177 \\ 1,793 & - \\ \hline 660,114 & 37,992 \\ \hline \end{tabular} LIABILITIES: Current Liabilities: Warrants and accounts payable Accrued liabilities - current: Compensated absences Judgments and claims Payroll and related costs Deposits and other Unearned revenue Current portion of long-term bonds, notes and equipment financing payable Due to component units Due to primary government Total current liabilities Noncurrent Liabilities: Bonds due in more than one year Notes and equipment financing payable due in more than one year Other noncurrent liabilities Net pension liability Other postemployment benefits obligation Unearned revenue Total noncurrent liabilities Total liabilities DEFERRED INFLOWS OF RESOURCES: Deferred amount for pension costs Deferred amount for OPEB Deferred amount for leases Deferred amount from debt refunding Total deferred inflows of resources NET POSITION: Net investment in capital assets Restricted for: Other Purposes Capital projects Unrestricted deficit Total net position \begin{tabular}{ccc} Primary & & \begin{tabular}{c} Aggregate \\ Discretely \\ Presented \end{tabular} \\ \begin{tabular}{c} Government \\ Governmental \\ Activities \end{tabular} & \begin{tabular}{c} Component \\ Units \end{tabular} \\ \hline \end{tabular} Activities 178,850 48,887 \begin{tabular}{|c|c|} \hline 68,613 & 212 \\ \hline 118,115 & - \\ \hline 265,394 & - \\ \hline 154,165 & 7,125 \\ \hline 472,272 & 8,883 \\ \hline 166,048 & - \\ \hline 1,039 & - \\ \hline - & 7,168 \\ \hline 1,424,496 & 72,275 \\ \hline 1,522,876 & 4,094 \\ \hline 61,181 & 8,796 \\ \hline 358,279 & 142,118 \\ \hline 1,080,235 & 90,151 \\ \hline 2,310,198 & 78,366 \\ \hline - & 79,179 \\ \hline 5,332,769 & 402,704 \\ \hline 6,757,265 & 474,979 \\ \hline 404,267 & 47,685 \\ \hline 182,741 & 54,819 \\ \hline 12,593 & 1,730,668 \\ \hline 8,661 & - \\ \hline 608,262 & 1,833,172 \\ \hline \end{tabular} \begin{tabular}{rrrr} 1,101,116 & & 81,316 \\ 105,974 & & 83,253 \\ 12,350 & & - \\ \cline { 1 - 2 }\( &{(2,035,104)} &{ } &{(61,722)} \\ {\hline \mathbf{1 8 1 5 , 6 6 4 )}} &{\mathbf{\$}} &{\mathbf{1 0 2 , 8 4 7}} \\ {\hline} \) \end{tabular} ection I: Government-Wide Financial Statements nalyze the Government-Wide Financial Statements by addressing the following topics: tatement of Net Position: a. Write a statement in clear terms explaining to an uninformed citizen what these financial statements are describing. b. Identify the amounts for Total Assets and Total Liabilities for governmental activities and business-type activities and describe what these columns represent. c. Describe how the Net Position is calculated and what it represents. Identify any restrictions on Net Position and indicate the dollar amount. What is the restriction on these funds (if applicable)? Do you feel this report adequately describes what the restriction/s on Net Position is? Why or why not? d. What is a component unit and where can you find this information in the financial statements? i. Does your entity have any component units? How do you know? List and describe any component units that are blended and/or discretely presented. Describe the difference in each presentation method. If your entity does not have any component units, answer these questions in general, as opposed to identifying specific component units for your government. e. Give an opinion on this financial statement as it relates to their overall financial health. What is something that a user of the financial statements should look at? Does this statement provide any indication on whether the government is sustainable long-term? Why or why not