HomeMy Public PortalAboutSeptember (FY21) Segmented Balance SheetSeptember 2020 September 2020 September 2020
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 78,631,545$ 2,858,139$ 81,489,684$
Investments 237,099,802 10,628,318 247,728,120
Sewer service charges receivable 69,253,933 59,181 69,313,114
Unbilled sewer service charges receivable 33,173,378 - 33,173,378
Property taxes receivable - 350,783 350,783
Accrued income on investments 1,409,281 56,179 1,465,460
Other Receivables 6,658,750 - 6,658,750
Supplies inventory 8,241,134 - 8,241,134
Total unrestricted current assets 434,467,823 13,952,600 448,420,423
Restricted Current Assets:
Cash and cash equivalents -$ 4,110,280$ 4,110,280$
Investments - 15,285,967 15,285,967
Other Receivables 45,631 - 45,631
Total restricted current assets 45,631 19,396,247 19,441,878
Total current assets 434,513,454 33,348,847 467,862,301
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 48,510,608$ 3,161,006$ 51,671,614$
Investments 35,321,235 11,755,501 47,076,736
Long Term Investments 9,732,280 17,994,726 27,727,006
Property taxes receivable (17,972) 1,073,210 1,055,238
Accrued Income on investments 56,124 331,194 387,318
Other Receivables - - -
Total restricted non-current assets 93,602,275 34,315,637 127,917,912
Other Assets:
Notes receivable 10,234,598$ -$ 10,234,598$
Long-term investments 157,777,899 7,072,607 164,850,506
Total other assets 168,012,497 7,072,607 175,085,104
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,290,089,883$ -$ 1,290,089,883$
Collection and pumping plant 2,326,891,737 666,276,518 2,993,168,255
General plant and equipment 84,803,096 16,960,335 101,763,431
3,701,784,716 683,236,853 4,385,021,569
Less: Accumulated depreciation 1,401,162,617 229,215,801 1,630,378,418
Net Depreciable Assets 2,300,622,099 454,021,052 2,754,643,151
Non-depreciable:
Land 70,396,758$ 7,985,313$ 78,382,071$
Construction in progress 1,036,753,659 31,588,163 1,068,341,822
Net capital assets 3,407,772,516 493,594,528 3,901,367,044
Total non-current assets 3,669,387,288 534,982,772 4,204,370,060
Total Assets 4,103,900,742$ 568,331,619$ 4,672,232,361$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 5,783,066$ -$ 5,783,066$
Pension Related Outflows 13,677,832 1,995,820 15,673,652
OPEB-related Outflows 2,451,365 391,504 2,842,869
Total Deferred Outflow of Resources 21,912,263$ 2,387,324$ 24,299,587$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2020
September 2020 September 2020 September 2020
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2020
Current Liabilities:
Contracts and accounts payable 44,264,873$ -$ 44,264,873$
Deposits and accrued expenses 48,434,771 9,530,915 57,965,686
Retainage payable 17,182,245 2,264 17,184,509
Current portion of bonds and notes payable 56,896,600 - 56,896,600
166,778,489 9,533,179 176,311,668
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 30,309$ 30,309$
Retainage - 791,028 791,028
- 821,337 821,337
Total current liabilities 166,778,489 10,354,516 177,133,005
Non-current Liabilities:
Deposits and accrued expenses 7,699,147$ -$ 7,699,147$
Net Pension Liability 48,934,083 8,858,830 57,792,913
Total OPEB Liability 19,985,093 3,179,525 23,164,618
Bonds and notes payable 1,632,549,113 - 1,632,549,113
1,709,167,436 12,038,355 1,721,205,791
Total Liabilities 1,875,945,925$ 22,392,871$ 1,898,338,796$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 1,367,843$ -$ 1,367,843$
Pension Related Inflows 6,863,696 286,002 7,149,698$
OPEB-related Inflows 3,710,324 620,343 4,330,667$
Total Deferred Inflow of Resources 11,941,863$ 906,345$ 12,848,208$
Net Position:
Net Investment in Capital Assets 1,709,469,197$ 492,957,586$ 2,202,426,783$
Restricted for:
Debt Service 37,993,382 - 37,993,382
Subdistrict construction and improvement 2,117,986 53,527,489 55,645,476
Unrestricted 488,344,652 934,652 489,279,304
Total Net Position 2,237,925,217$ 547,419,727$ 2,785,344,944$