HomeMy Public PortalAboutMarch (FY20) Segmented Balance SheetMarch 2020 March 2020 March 2020
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 78,156,509$ 3,370,701$ 81,527,210$
Investments 234,987,446 11,584,447 246,571,893
Sewer service charges receivable 68,458,213 62,832 68,521,045
Unbilled sewer service charges receivable 34,168,064 - 34,168,064
Property taxes receivable - 1,004,066 1,004,066
Accrued income on investments 1,237,767 44,032 1,281,799
Other Receivables 5,508,180 - 5,508,180
Supplies inventory 8,334,925 - 8,334,925
Total unrestricted current assets 430,851,104 16,066,078 446,917,182
Restricted Current Assets:
Cash and cash equivalents -$ 5,505,155$ 5,505,155$
Investments - 18,921,641 18,921,641
Other Receivables 54,790 - 54,790
Total restricted current assets 54,790 24,426,796 24,481,586
Total current assets 430,905,894 40,492,874 471,398,768
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 17,225,525$ 4,536,167$ 21,761,692$
Investments 133,391,755 15,591,014 148,982,769
Long Term Investments 10,825,940 21,301,040 32,126,980
Property taxes receivable (18,019) 4,091,916 4,073,897
Accrued Income on investments 88,299 272,310 360,609
Other Receivables - - -
Total restricted non-current assets 161,513,500 45,792,447 207,305,947
Other Assets:
Notes receivable 10,644,764$ -$ 10,644,764$
Long-term investments 142,699,162 7,149,863 149,849,025
Total other assets 153,343,926 7,149,863 160,493,789
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,279,307,871$ -$ 1,279,307,871$
Collection and pumping plant 2,199,478,146 680,487,663 2,879,965,809
General plant and equipment 84,373,005 16,832,100 101,205,105
3,563,159,022 697,319,763 4,260,478,785
Less: Accumulated depreciation 1,363,587,787 224,981,415 1,588,569,202
Net Depreciable Assets 2,199,571,235 472,338,348 2,671,909,583
Non-depreciable:
Land 68,893,896$ 7,818,928$ 76,712,824$
Construction in progress 1,040,299,801 10,916,210 1,051,216,011
Net capital assets 3,308,764,932 491,073,486 3,799,838,418
Total non-current assets 3,623,622,358 544,015,796 4,167,638,154
Total Assets 4,054,528,252$ 584,508,670$ 4,639,036,922$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 5,993,377$ -$ 5,993,377$
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 35,998,776$ 5,479,198$ 41,477,974$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
March 2020
March 2020 March 2020 March 2020
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
March 2020
Current Liabilities:
Contracts and accounts payable 44,763,212$ -$ 44,763,212$
Deposits and accrued expenses 47,869,657 8,871,409 56,741,066
Retainage payable 16,812,954 7,262 16,820,216
Current portion of bonds and notes payable 53,304,100 - 53,304,100
162,749,923 8,878,671 171,628,594
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 104,514$ 104,514$
Retainage 156,538 792,822 949,360
156,538 897,336 1,053,874
Total current liabilities 162,906,461 9,776,007 172,682,468
Non-current Liabilities:
Deposits and accrued expenses 7,533,213$ -$ 7,533,213$
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 1,644,042,707 - 1,644,042,707
1,735,660,649 14,476,403 1,750,137,052
Total Liabilities 1,898,567,110$ 24,252,410$ 1,922,819,520$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 1,418,299$ -$ 1,418,299$
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 5,863,873$ 782,228$ 6,646,101$
Net Position:
Net Investment in Capital Assets 1,660,029,758$ 490,318,441$ 2,150,348,199$
Restricted for:
Debt Service 48,185,106 - 48,185,106
Subdistrict construction and improvement 1,975,704 70,076,953 72,052,657
Unrestricted 475,905,477 4,557,836 480,463,313
Total Net Position 2,186,096,045$ 564,953,230$ 2,751,049,275$