City of Oakwood, Ohio

Statement of Net Position

Proprietary Funds

December 31, 2024

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	Business-Type Activities Enterprise Funds				Governmental Activities-
				Total	Internal Service
	Water	Sanitary Sewer	Stormwater	Business-Type Activities	Funds
Assets:
Current Assets:
Equity in Pooled Cash and Investments	$1,726,915	$2,293,175	$568,777	$4,588,867	$205,473
Receivables (Net):
Accounts	122,653	204,020	45,533	372,206	0
Interest	6,235	8,843	3,713	18,791	0
Special Assessments	14,568	17,938	4,594	37,100	0
Inventory	62,850	2,744	0	65,594	22,060
Prepaid Items	5,024	3,775	1,761	10,560	2,093
Total Current Assets	1,938,245	2,530,495	624,378	5,093,118	229,626
Noncurrent Assets:
Capital Assets:
Nondepreciable Capital Assets	283,820	0	46,500	330,320	25,840
Depreciable Capital Assets, Net	967,865	1,467,925	1,747,480	4,183,270	2,096,432
Net OPEB Asset	20,899	17,402	6,354	44,655	9,476
Total Noncurrent Assets	1,272,584	1,485,327	1,800,334	4,558,245	2,131,748
Total Assets	3,210,829	4,015,822	2,424,712	9,651,363	2,361,374
Deferred Outflows of Resources:
Pension	200,081	166,609	60,829	427,519	90,718
OPEB	17,931	14,931	5,451	38,313	8,130
Total Deferred Outflows of Resources	218,012	181,540	66,280	465,832	98,848
Liabilities:
Current Liabilities:
Accounts Payable	11,743	379,841	11,514	403,098	5,306
Accrued Wages and Benefits	24,614	18,495	8,625	51,734	10,255
Compensated Absences	140,370	101,757	41,529	283,656	69,719
Total Current Liabilities	176,727	500,093	61,668	738,488	85,280
Long-Term Liabilities:
Net Pension Liability	618,538	515,059	188,048	1,321,645	280,448
Total Long-Term Liabilities	618,538	515,059	188,048	1,321,645	280,448
Total Liabilities	795,265	1,015,152	249,716	2,060,133	365,728
Deferred Inflows of Resources:
Pension	2,685	2,237	817	5,739	1,218
OPEB	12,536	10,439	3,811	26,786	5,684
Total Deferred Inflows of Resources	15,221	12,676	4,628	32,525	6,902
Net Position:
Net Investment in Capital Assets	1,251,685	1,467,925	1,793,980	4,513,590	2,122,272
Restricted for:
Net OPEB Asset	20,899	17,402	6,354	44,655	0
Unrestricted	1,345,771	1,684,207	436,314	3,466,292	(34,680)
Total Net Position	$2,618,355	$3,169,534	$2,236,648	$8,024,537	$2,087,592

Adjustment to reflect the consolidation of Internal Service Fund activities related to Business-Type Activities				439,794
Net Position of Business-Type Activities				$8,464,331