Complete the following ratios in Excel regarding the primary government activities:
current, working capital, quick, debt-to-assets, debt-to-equity, return on assets, return on net assets, operating, own-source, net assets per capita, debt per capita, total revenues per capita, taxes per capita, and total expenditure per capita.
You should focus your attention on the statements found pp. 37-38 (the CAFR's page numbering, not the PDF page). For each, write a sentence reporting the results and briefly describing what it means.
Note the following assumptions:
All assets are current except the restricted and capital assets
All liabilities are current except those listed under non-current liabilities
Marketable securities are found in the line entitled, "Securities Lending Collateral".
 "Receivables (net)" are considered accounts receivable.
The City of Orlando population is 285,713

 
Write a paper that explains the financial condition of the City of Orlando in FY 2019, including any "red flags" that you identify.
 

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CITY OF ORLANDO, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2019 Primary Government Business-Type Governmental Activities Component Unit Activities Total ASSETS Cash and Cash Equivalents Securities Lending Collateral Receivables (net) Due From Other Governments Internal Balances Inventories Propaids Restricted Assets: Cash and Cash Equivalents Investments Capital Assets: Non-depreciable Depreciable (Net) Total Assets $ 732,018,006 $ 125,495, 144 38,977,269 24,094,781 (21,363,767) 1,107,469 3,283,086 314,186,026 1,046,204,032 $4 125,495,144 53,353,782 31,750,381 2,541,490 14,376,513 7,655,600 21,363,767 1,028,347 2,743,396 726 27,320 2,135,816 6,026,482 25,658 11,736,887 20,223,241 80,491,104 63,559,654 92,227,991 83,782,895 253,554,452 464,337,928 1,653,464,496 361,041,489 1,246,963,720 2.113,409,616 614,595,941 1,711,301.648 3,766,874,112 18,000 66,905 2,680,099 DEFERRED OUTFLOWS OF RESOURCES Deferred Outflows - Refunding Bonds Deferred Outflows - Pension and OPEB Rolated Total Deferred Outflows 3,796,449 152,801,541 156,597,990 1,754,500 8,800,449 10,554,949 5,550,949 161,601,990 167,152,939 LIABILITIES Accounts Payable Accrued Liabilities Accrued Interest Payable Due to Other Govemments Advance Payments Unearned Revenue Securities Lending Obligations Non-Current Liabilities Due Within One Year: Environmental Remediation Componsated Absences Loans/Leases Payable Bonds Payable Claims Liabilities Due In More Than One Year: Environmental Remediation Compensated Absences Net Pension Liability Net OPEB Liability Loans/Leasos Payable Bonds Payable Claims Liabilities Total Llabilities 20,783,501 6,829,058 8,050,768 143,600 11,562,746 10,287,801 125,495,144 28,682,251 949,429 7,686,441 291,620 27,623,633 49,465,752 7,778,487 15,737,209 435,220 39,186,379 10,287,801 125,495, 144 152,632 72,000 6,400,581 3,498,725 23,089,452 15,113,000 652,631 6,453,718 12,860,000 72,000 7,053,212 9.952,443 35,949,452 15,113,000 7,144,801 33,603,053 261,965,866 288,627,796 9,091,982 436,190,710 23,230,000 1,291,180,584 3,426,314 13,830,610 62,958,582 184,185,633 366,079,579 7,144,801 37,029,367 275,796,476 351,586,378 193,277,615 802,270,289 23,230,000 2,006,861,025 715,680,441 152,632 DEFERRED INFLOWS OF RESOURCES Deferred Inflows - Pension and OPEB Related Deferred Inflows - Refunding Bonds Total Deferred Inflows 14,015,684 435,737 14,451,421 14,015,884 435,737 14,451,421 NET POSITION Net Investment in Capital Assets Restricted for: Transportation Debt Service Housing and Community Development Law Enforcement Building Code Enforcement 911 Services Capital Projects Street Tree Replacement Renewal and Replacement Contractual Obligations Leu Gardens Familes, Parks, and Recreation Other Purposes Unrestricted (Deficit) 574,452,387 1,131,282,222 1,705,734,609 84,905 78,253,817 18,791,519 276,360 2.130,768 22,109,295 952,960 1,408,753 711,572 78,253,817 31,319,132 276,360 12,527,613 2,130,768 22,109,295 952,960 7,299,132 711,572 20,486,602 4,870,832 163,515 4,542,901 26,196 33,836,914 5,890,379 7,130,892 1,300,000 163,515 4,542,901 26.196 (207,820,454) 504,430,481 13,355,710 3,570,832 241,657,368 1,408,284,124 $ Total Not Position 2,442,562 2$ 1,912,714,605 2,527,467 The accompanying notes are an integral part of the financial statements. 37 CITY OF ORLANDO, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2019 Primary Government Business-Type Governmental Activities Component Unit Activities Total ASSETS Cash and Cash Equivalents Securities Lending Collateral Receivables (net) Due From Other Governments Internal Balances Inventories Propaids Restricted Assets: Cash and Cash Equivalents Investments Capital Assets: Non-depreciable Depreciable (Net) Total Assets $ 732,018,006 $ 125,495, 144 38,977,269 24,094,781 (21,363,767) 1,107,469 3,283,086 314,186,026 1,046,204,032 $4 125,495,144 53,353,782 31,750,381 2,541,490 14,376,513 7,655,600 21,363,767 1,028,347 2,743,396 726 27,320 2,135,816 6,026,482 25,658 11,736,887 20,223,241 80,491,104 63,559,654 92,227,991 83,782,895 253,554,452 464,337,928 1,653,464,496 361,041,489 1,246,963,720 2.113,409,616 614,595,941 1,711,301.648 3,766,874,112 18,000 66,905 2,680,099 DEFERRED OUTFLOWS OF RESOURCES Deferred Outflows - Refunding Bonds Deferred Outflows - Pension and OPEB Rolated Total Deferred Outflows 3,796,449 152,801,541 156,597,990 1,754,500 8,800,449 10,554,949 5,550,949 161,601,990 167,152,939 LIABILITIES Accounts Payable Accrued Liabilities Accrued Interest Payable Due to Other Govemments Advance Payments Unearned Revenue Securities Lending Obligations Non-Current Liabilities Due Within One Year: Environmental Remediation Componsated Absences Loans/Leases Payable Bonds Payable Claims Liabilities Due In More Than One Year: Environmental Remediation Compensated Absences Net Pension Liability Net OPEB Liability Loans/Leasos Payable Bonds Payable Claims Liabilities Total Llabilities 20,783,501 6,829,058 8,050,768 143,600 11,562,746 10,287,801 125,495,144 28,682,251 949,429 7,686,441 291,620 27,623,633 49,465,752 7,778,487 15,737,209 435,220 39,186,379 10,287,801 125,495, 144 152,632 72,000 6,400,581 3,498,725 23,089,452 15,113,000 652,631 6,453,718 12,860,000 72,000 7,053,212 9.952,443 35,949,452 15,113,000 7,144,801 33,603,053 261,965,866 288,627,796 9,091,982 436,190,710 23,230,000 1,291,180,584 3,426,314 13,830,610 62,958,582 184,185,633 366,079,579 7,144,801 37,029,367 275,796,476 351,586,378 193,277,615 802,270,289 23,230,000 2,006,861,025 715,680,441 152,632 DEFERRED INFLOWS OF RESOURCES Deferred Inflows - Pension and OPEB Related Deferred Inflows - Refunding Bonds Total Deferred Inflows 14,015,684 435,737 14,451,421 14,015,884 435,737 14,451,421 NET POSITION Net Investment in Capital Assets Restricted for: Transportation Debt Service Housing and Community Development Law Enforcement Building Code Enforcement 911 Services Capital Projects Street Tree Replacement Renewal and Replacement Contractual Obligations Leu Gardens Familes, Parks, and Recreation Other Purposes Unrestricted (Deficit) 574,452,387 1,131,282,222 1,705,734,609 84,905 78,253,817 18,791,519 276,360 2.130,768 22,109,295 952,960 1,408,753 711,572 78,253,817 31,319,132 276,360 12,527,613 2,130,768 22,109,295 952,960 7,299,132 711,572 20,486,602 4,870,832 163,515 4,542,901 26,196 33,836,914 5,890,379 7,130,892 1,300,000 163,515 4,542,901 26.196 (207,820,454) 504,430,481 13,355,710 3,570,832 241,657,368 1,408,284,124 $ Total Not Position 2,442,562 2$ 1,912,714,605 2,527,467 The accompanying notes are an integral part of the financial statements. 37

Answer rating: 100% (QA)

current assets cash and cash equivalent 1046204032 securities lending collateral 125945144 recievbles 53353782 due from 31750381 inventory 2135816 pre... View the full answer