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For the Fiscal Year Ending


June 30, 2012

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June 30, 2013

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June 30, 2014

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Governmental Activities



Net Investment in Capital Assets

$ 587,895,355


$ 590,932,554


$ 599,058,815

Restricted

177,850,787


172,069,772


164,220,978

Unrestricted

29,533,195


28,365,685


15,313,862

Total Governmental Activities Net Position

795,279,337

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791,368,011

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778,593,655

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Business-Type Activities

Net Investment in Capital Assets


137,748



166,337



176,128

Unrestricted

5,387,604


3,013,904


2,209,578

Total Business-Type Activities Net Position

5,525,352

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3,180,241

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2,385,706

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Primary Government

Net Investment in Capital Assets


588,033,103



591,098,891



599,234,943

Restricted

177,850,787


172,069,772


164,220,978

Unrestricted

34,920,799


31,379,589


17,523,440

Total Primary Government Net Position

$ 800,804,689

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$ 794,548,252

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$ 780,979,361

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Note (A) The District implemented GASB 68 for fiscal year ended June 30, 2015.

Fiscal years prior to 2015 have not been restated for implementation of GASB 68.


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Source: District records

ACFR - Exhibit A

Table 1