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CITY OF SUNNY ISLES BEACH, FLORIDA
<br />STATEMENT OF NET POSITION -
<br />PROPRIETARY FUND
<br />SEPTEMBER 30, 2023
<br />Noncurrent assets:
<br />Stormwater
<br />Capital assets not being depreciated
<br />Fund
<br />Assets:
<br />13,747,665
<br />Current assets:
<br />14,529,659
<br />Cash and cash equivalents
<br />$ 1,475,387
<br />Investments
<br />1,128,718
<br />Accounts receivable, net
<br />126,822
<br />Interest receivable
<br />6,271
<br />Total Current Assets
<br />2,737,198
<br />Noncurrent assets:
<br />Capital assets not being depreciated
<br />781,994
<br />Capital assets, net of accumulated depreciation
<br />13,747,665
<br />Total Noncurrent Assets
<br />14,529,659
<br />Total Assets
<br />17,266,857
<br />Deferred Outflows of Resources:
<br />446,904
<br />Deferred outflows related to pensions
<br />86,737
<br />Deferred outflows related to OPEB
<br />11,146
<br />Total Deferred Outflows of Resources
<br />97,883
<br />Liabilities:
<br />46,026
<br />Current liabilities:
<br />Accounts payable
<br />32,273
<br />Accrued liabilities
<br />13,114
<br />Compensated absences, current portion
<br />2,511
<br />Total Current Liabilities
<br />47,898
<br />Noncurrent liabilities:
<br />Compensated absences
<br />22,603
<br />Total OPEB Liability
<br />38,986
<br />Net pension liability
<br />337,417
<br />Total Noncurrent Liabilities
<br />399,006
<br />Total Liabilities
<br />446,904
<br />Deferred Inflows of Resources:
<br />Deferred inflows related to pensions
<br />13,112
<br />Deferred inflows related to OPEB
<br />32,914
<br />Total Deferred Inflows of Resources
<br />46,026
<br />Net Position:
<br />Net investment in capital assets
<br />14,529,659
<br />Unrestricted
<br />2,342,151
<br />Total Net Position
<br />$ 16,871,810
<br />The accompanying notes to basic financial statements are an integral part of these statements.
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