HomeMy Public PortalAboutDec (FY20) Segmented Balance SheetDecember 2019 December 2019 December 2019
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 48,446,687$ 2,217,715$ 50,664,402$
Investments 164,337,152 7,805,106 172,142,258
Sewer service charges receivable 71,872,819 66,133 71,938,952
Unbilled sewer service charges receivable 34,224,334 - 34,224,334
Property taxes receivable - 3,664,160 3,664,160
Accrued income on investments 2,216,783 71,712 2,288,495
Other Receivables 7,343,347 - 7,343,347
Supplies inventory 8,426,435 - 8,426,435
Total unrestricted current assets 336,867,557 13,824,826 350,692,383
Restricted Current Assets:
Cash and cash equivalents -$ 3,353,898$ 3,353,898$
Investments - 11,805,239 11,805,239
Other Receivables 55,106 - 55,106
Total restricted current assets 55,106 15,159,137 15,214,243
Total current assets 336,922,663 28,983,963 365,906,626
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 25,613,922$ 2,910,045$ 28,523,967$
Investments 144,498,773 10,242,796 154,741,569
Long Term Investments 12,169,244 29,210,243 41,379,487
Property taxes receivable (18,019) 16,969,422 16,951,403
Accrued Income on investments 193,257 408,654 601,911
Other Receivables - - -
Total restricted non-current assets 182,457,177 59,741,160 242,198,337
Other Assets:
Notes receivable 10,817,151$ -$ 10,817,151$
Long-term investments 204,847,600 10,340,560 215,188,160
Total other assets 215,664,751 10,340,560 226,005,311
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,279,112,332$ -$ 1,279,112,332$
Collection and pumping plant 2,174,587,793 670,143,861 2,844,731,654
General plant and equipment 84,403,757 16,886,440 101,290,197
3,538,103,882 687,030,301 4,225,134,183
Less: Accumulated depreciation 1,345,390,073 222,205,665 1,567,595,738
Net Depreciable Assets 2,192,713,809 464,824,636 2,657,538,445
Non-depreciable:
Land 68,125,993$ 7,642,903$ 75,768,896$
Construction in progress 998,591,139 18,774,380 1,017,365,519
Net capital assets 3,259,430,941 491,241,919 3,750,672,860
Total non-current assets 3,657,552,869 561,323,639 4,218,876,508
Total Assets 3,994,475,532$ 590,307,602$ 4,584,783,134$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 10,961,429$ -$ 10,961,429$
Pension Related Outflows 28,929,459 5,308,811 34,238,270
OPEB-related Outflows 1,075,940 170,387 1,246,327
Total Deferred Outflow of Resources 40,966,828$ 5,479,198$ 46,446,026$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2019
December 2019 December 2019 December 2019
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2019
Current Liabilities:
Contracts and accounts payable 40,774,498$ -$ 40,774,498$
Deposits and accrued expenses 31,678,400 8,623,473 40,301,873
Retainage payable 16,776,099 7,262 16,783,361
Current portion of bonds and notes payable 52,844,700 - 52,844,700
142,073,697 8,630,735 150,704,432
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 8,303$ 8,303$
Retainage 203,819 825,415 1,029,234
203,819 833,718 1,037,537
Total current liabilities 142,277,516 9,464,453 151,741,969
Non-current Liabilities:
Deposits and accrued expenses 7,504,339$ -$ 7,504,339$
Net Pension Liability 63,238,325 11,158,412 74,396,737
Total OPEB Liability 20,846,404 3,317,991 24,164,395
Bonds and notes payable 1,650,460,274 - 1,650,460,274
1,742,049,342 14,476,403 1,756,525,745
Total Liabilities 1,884,326,858$ 23,940,856$ 1,908,267,714$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 6,310,375$ -$ 6,310,375$
Pension Related Inflows 3,702,250 638,866 4,341,116$
OPEB-related Inflows 743,324 143,362 886,686$
Total Deferred Inflow of Resources 10,755,949$ 782,228$ 11,538,177$
Net Position:
Net Investment in Capital Assets 1,636,379,282$ 490,516,207$ 2,126,895,489$
Restricted for:
Debt Service 51,177,711 - 51,177,711
Subdistrict construction and improvement 1,996,157 74,792,292 76,788,449
Unrestricted 450,806,403 5,755,217 456,561,620
Total Net Position 2,140,359,553$ 571,063,716$ 2,711,423,269$