HomeMy Public PortalAboutSep (FY20) Segmented Balance SheetSeptember 2019 September 2019 September 2019
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 45,176,850$ 1,925,373$ 47,102,223$
Investments 171,203,599 7,801,241 179,004,840
Sewer service charges receivable 70,903,768 69,479 70,973,247
Unbilled sewer service charges receivable 34,512,971 - 34,512,971
Property taxes receivable - 420,249 420,249
Accrued income on investments 1,070,425 37,957 1,108,382
Other Receivables 8,164,106 - 8,164,106
Supplies inventory 8,266,302 - 8,266,302
Total unrestricted current assets 339,298,021 10,254,299 349,552,320
Restricted Current Assets:
Cash and cash equivalents -$ 2,740,166$ 2,740,166$
Investments - 11,104,157 11,104,157
Other Receivables 105,549 - 105,549
Total restricted current assets 105,549 13,844,323 13,949,872
Total current assets 339,403,570 24,098,622 363,502,192
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 16,604,441$ 2,906,711$ 19,511,152$
Investments 116,935,698 11,778,890 128,714,588
Long Term Investments 47,378,258 27,924,617 75,302,875
Property taxes receivable (18,018) 1,116,352 1,098,334
Accrued Income on investments 241,583 243,925 485,508
Other Receivables - - -
Total restricted non-current assets 181,141,962 43,970,495 225,112,457
Other Assets:
Notes receivable 10,987,694$ -$ 10,987,694$
Long-term investments 197,375,954 9,520,002 206,895,956
Total other assets 208,363,648 9,520,002 217,883,650
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,277,980,710$ -$ 1,277,980,710$
Collection and pumping plant 2,133,252,968 658,569,426 2,791,822,394
General plant and equipment 83,340,520 16,902,165 100,242,685
3,494,574,198 675,471,591 4,170,045,789
Less: Accumulated depreciation 1,327,097,675 219,365,564 1,546,463,239
Net Depreciable Assets 2,167,476,523 456,106,027 2,623,582,550
Non-depreciable:
Land 67,905,763$ 7,456,688$ 75,362,451$
Construction in progress 963,950,855 26,804,837 990,755,692
Net capital assets 3,199,333,141 490,367,552 3,689,700,693
Total non-current assets 3,588,838,751 543,858,049 4,132,696,800
Total Assets 3,928,242,321$ 567,956,671$ 4,496,198,992$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 11,152,087$ -$ 11,152,087$
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 41,157,486$ 5,479,198$ 46,636,684$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2019
September 2019 September 2019 September 2019
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2019
Current Liabilities:
Contracts and accounts payable 38,848,666$ -$ 38,848,666$
Deposits and accrued expenses 51,205,787 8,374,286 59,580,073
Retainage payable 16,761,772 6,615 16,768,387
Current portion of bonds and notes payable 52,844,700 - 52,844,700
159,660,925 8,380,901 168,041,826
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ -$ -$
Retainage 203,819 724,098 927,917
203,819 724,098 927,917
Total current liabilities 159,864,744 9,104,999 168,969,743
Non-current Liabilities:
Deposits and accrued expenses 7,385,803$ -$ 7,385,803$
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 1,615,223,593 - 1,615,223,593
1,706,694,125 14,476,403 1,721,170,528
Total Liabilities 1,866,558,869$ 23,581,402$ 1,890,140,271$
Deferred Inflow of Resources:
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 4,445,574$ 782,228$ 5,227,802$
Net Position:
Net Investment in Capital Assets 1,597,013,462$ 489,667,167$ 2,086,680,629$
Restricted for:
Debt Service 61,252,292 - 61,252,292
Subdistrict construction and improvement 1,970,861 57,791,096 59,761,957
Unrestricted 438,158,749 1,613,976 439,772,725
Total Net Position 2,098,395,364$ 549,072,239$ 2,647,467,603$