EXHIBIT A-1 COUNTY OF MONTGOMERY, VIRGINIA STATEMENT OF NET POSITION DISCRETELY PRESENTED COMPONENT UNIT – PUBLIC SERVICE AUTHORITY June 30, 2018
Water ASSETS Current assets: Cash and cash equivalents Accounts receivables, net Due from County Inventories
$
Total current assets Noncurrent assets: Cash and cash equivalents, restricted Capital assets: Non-depreciable Depreciable, net Total noncurrent assets Total assets DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pensions Deferred outflows related to other postemployement benefits Total deferred outflows LIABILITIES Current liabilities: Accounts payable and accrued expenses Accrued payroll and related liabilities Accrued interest payable Due to County Current portion of noncurrent liabilities Total current liabilities Noncurrent liabilities: Net pension liability Net other postemployment benefit liability Customer deposits Due in more than one year Total noncurrent liabilities Total liabilities DEFERRED INFLOWS OF RESOURCES Deferred outflows related to pensions Deferred outflows related to other postemployement benefits NET POSITION Net investments in capital assets Unrestricted Total net position
$
Reconciliation with Pulic Service Authority activites in the statement of net position (Exhibit 1) Long-term membership fee payable to other New River Valley Regional Water Authority legally due from the County but financed by enterprise fund revenues Net position of Public Service Authority
2,609,202 383,529 7,340 30,961
Wastewater
$
464,688 275,108 10,862 669
Total
$
3,073,890 658,637 18,202 31,630
3,031,032
751,327
3,782,359
44,370
30,150
74,520
1,228,524 8,244,188
18,000 7,175,293
1,246,524 15,419,481
9,517,082
7,223,443
16,740,525
12,548,114
7,974,770
20,522,884
50,272 2,376 52,648
39,101 1,882 40,983
89,373 4,258 93,631
179,726 26,330 3,187 5,145 256,851
75,934 20,449 1,942 158,220
255,660 46,779 5,129 5,145 415,071
471,239
256,545
727,784
288,834 145,902 44,370 2,876,369
224,648 128,828 30,150 1,810,276
513,482 274,730 74,520 4,686,645
3,355,475
2,193,902
5,549,377
3,826,714
2,450,447
6,277,161
60,420 8,077 68,497
46,994 6,779 53,773
107,414 14,856 122,270
6,450,205 2,255,346
5,291,089 220,444
11,741,294 2,475,790
5,511,533
14,217,084
8,705,551
$
(1,187,996) $ 13,029,088
106