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Exhibit A-1
<br />CITY OF LA PORTE
<br />STATEMENT OF NET POSITION
<br />September 30, 2018
<br />Governmental
<br />Business -type
<br />Activities
<br />Activities
<br />Total
<br />Assets
<br />Cash and cash equivalents
<br />$ 62,169,992
<br />$ 7,914,156
<br />$ 70,084,148
<br />Investments
<br />34,849,769
<br />6,800,863
<br />41,650,632
<br />Receivables, net allowance for uncollectable
<br />4,943,853
<br />1,223,470
<br />6,167,323
<br />Due from other government
<br />2,556,291
<br />-
<br />2,556,291
<br />Inventories
<br />167,819
<br />13,200
<br />181,019
<br />Capital assets:
<br />Capital assets not subject to depreciation
<br />12,832,822
<br />2,483,079
<br />15,315,901
<br />Capital assets, net of accumulated depreciation
<br />66,159,456
<br />29,716,889
<br />95,876,345
<br />Total capital assets, net
<br />78,992,278
<br />32,199,968
<br />111,192,246
<br />Total Assets
<br />183,680,002
<br />48,151,657
<br />231,831,659
<br />Deferred Outflows of Resources
<br />Deferred charge on refunding
<br />801,301
<br />-
<br />801,301
<br />Deferred outflows - OPEB
<br />3,053,571
<br />411,574
<br />3,465,145
<br />Deferred outflows related to TMRS pensions
<br />2,468,138
<br />285,730
<br />2,753,868
<br />Deferred outflows related to TESRS pensions
<br />57,336
<br />-
<br />57,336
<br />Total Deferred Outflows
<br />6,380,346
<br />697,304
<br />7,077,650
<br />Liabilities
<br />Accounts payable
<br />6,160,107
<br />366,895
<br />6,527,002
<br />Accrued liabilities
<br />513,216
<br />53,536
<br />566,752
<br />Unearned revenue
<br />17,550
<br />1,709
<br />19,259
<br />Customer deposits
<br />-
<br />616,778
<br />616,778
<br />Other liabilities
<br />43,403
<br />-
<br />43,403
<br />Long-term liabilities:
<br />Due within one year
<br />3,897,354
<br />7,728
<br />3,905,082
<br />Due in more than one year
<br />45,972,560
<br />136,271
<br />46,108,831
<br />Net pension liability
<br />10,498,378
<br />1,197,227
<br />11,695,605
<br />Total OPEB liability
<br />42,778,506
<br />5,767,733
<br />48,546,239
<br />Total Liabilities
<br />109,881,074
<br />8,147,877
<br />118,028,951
<br />Deferred Inflows of Resources
<br />Deferred inflows - pension
<br />4,194,526
<br />485,590
<br />4,680,116
<br />Deferred inflows - OPEB
<br />33,325
<br />4,510
<br />37,835
<br />Total Deferred Outflows
<br />4,227,851
<br />490,100
<br />4,717,951
<br />Net Position
<br />Net Investment in capital assets
<br />43,421,145
<br />32,199,968
<br />75,621,113
<br />Restricted for:
<br />Debt service
<br />5,482,613
<br />-
<br />5,482,613
<br />Economic development
<br />6,855,654
<br />6,855,654
<br />Senior citizen programs
<br />10,543
<br />10,543
<br />Replacement of trees
<br />576,940
<br />576,940
<br />Municipal court building & technology
<br />478,343
<br />478,343
<br />Park improvements
<br />260,794
<br />260,794
<br />Public safety
<br />1,531,944
<br />1,531,944
<br />Public works
<br />2,882,710
<br />2,882,710
<br />Other
<br />224,776
<br />224,776
<br />Capital projects
<br />12,720,767
<br />-
<br />12,720,767
<br />Unrestricted
<br />1,505,194
<br />8,011,016
<br />9,516,210
<br />Total Net Position
<br />$ 75,951,423
<br />$ 40,210,984
<br />$ 116,162,407
<br />See Notes to Financial Statements.
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