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Exhibit A
<br /> ORANGE COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD
<br /> (a component unit of Orange County Government)
<br /> STATEMENTS OF NET POSITION
<br /> June 30,2023 and 2022
<br /> ASSETS
<br /> 2023 2022
<br /> Current Assets
<br /> Cash[Note 1] $ 3,714,166 $ 3,815,113
<br /> Accounts receivable[Note 1] 788 19,299
<br /> Inventories[Note 11 3,912,767 4,056,782
<br /> Prepaid expenses 150,118 100,728
<br /> Total Current Assets 7,777,839 7,991,922
<br /> Non-Current Assets
<br /> Property,plant,and equipment[Note 1](net of accumulated depreciation) 11,203,657 9,857,303
<br /> Lease assets[Note 3](net of accumulated amortization) 1,662,018 1,836,954 '..
<br /> 12,865,675 11,694,257
<br /> Other Assets
<br /> Security deposits 15,476 15,476
<br /> Total Assets $ 20,658,990 $ 19.701,655
<br /> Deferred Outflows of Resources
<br /> Contributions of pension plan in current fiscal year $ 254,559 $ 201,166
<br /> Pension deferrals 677,608 343,977
<br /> $ 932,167 $ 545.143
<br /> LIABILITIES&NET POSITION
<br /> Current Liabilities
<br /> Accounts payable-trade $ 633,241 $ 1,279,490
<br /> Accounts payable-other 103,526 130,506
<br /> Notes payable[Note 14] 154,002 139,524
<br /> Lease liability[Note 31 224,276 181,445
<br /> Accrued payroll 146,486 118,876
<br /> Accrued taxes 725,357 678,364
<br /> Net pension Liability[Note 1] 1,413,742 363,462
<br /> Total Current Liabilities 3,400,630 2,891,667
<br /> Noncurrent Liabilities
<br /> Retiree health insurance 445,718 546,056
<br /> Notes payable[Note 14] 2,500,677 2,028,875
<br /> Lease liability[Note 3] 1,576,425 1,731,409
<br /> Total Noncurrent Liabilities 4,522,820 4,306,340
<br /> Total Liabilities 7923,450 7,198,007
<br /> Deferred Inflows of Resources
<br /> OPEB deferrals 185,678 242,387
<br /> Pension deferrals 19,721 549,636
<br /> $ 205,399 $ 792,023
<br /> Net Position
<br /> Net investment in capital assets 8,548,978 7,688,904
<br /> Restricted for worldng capital 919,582 885,538
<br /> Unrestricted 3,993,748 3,682,326
<br /> Total Net Position 13,462,308 12,256,768
<br /> Total Liabilities and Net Position $ 21,591,157 $ 2Q 246,798
<br /> See auditor's report and notes to financial statements.
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