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HomeMy Public PortalAboutExhibit MSD 16A13 Fund Balance ReportExhibit MSD 16A13 THE METROPOLITAN ST. LOUIS SEWER DISTRICT COMBINED STATE MENT OF REVENUES, EXPENDITURES (INCLUDING ENCU MBRANCES) AND CHANGES IN FUND BALANCES (BUDGETARY BASIS) for the year ended June 30, 2010 (with comparati ve c ombin ed totals for the year end ed June 30, 2009) Excess (Deficit of Revenues) O ver Expenditures O ther Financing Sources (Uses): Transfers from Other Funds Transfers (to) Other Funds Proceeds from Bonds and Notes Payments to Refunded Loan Tota l Other Financing Sou rces (Uses) Excess (Deficit) of Re ve nues Over Expenditu res and Other Financing Sources (Use s) 2010 //of Gener al Fund Operati ng Fu nds of Subdistricts Operati on, Maintenance and Constructio n Impr oveme nt Funds C onstr ucti on F unds Special F unds Principal and I nterest Funds Current Year Total 2009 Prior Year Total $ (149,249,610) $ 247,594,301 $ (5,285,964) $ (147,778,824) $ (2,570,416) $ (35,465,024) $ (92,755,537) $ (107,661,248) 138,499,253 6,110,193 ADJUSTMENTS TO RECONCILE TO GAAP BASIS Encumbrance s, beginning of year Encumbrances, end of year , Ex cess (Deficit) of Revenues Over Expenditures and Other Financing Sources (Uses)-G AAP Basis Fund Balances, Beginning of Year Fund Balances, End of Year (247,594,301) 144,609,446 (247,594,301) (4,640,164) (19,255,520) 14,316,914 (4,938,606) p : />11303,o1( (9,578,770) 655,000 70,438,101 112,000,479 9,500,000 655,000 182,438,580 9,500,000 (4,630,964) (14,352,409) 9,022,248 34,659,756 6,929,584 (189,775,596) 182,158,864 (2,721,472) 1,168,106 28,501,947 247,594,301 (247,594,301) 2,938,438 121,049,110 31,440,385 121,049,110 (4,024,639) 28,293,573 126,086,752 (126,086,752) 77,982,515 77,982,515 (29 ,678,733) (514) (226,105,511) v (259,542,967) 514 206,666,646 • 226,105,511 (5,330,161) (7,616,732) (1,553,366) (19,438,865) (33,437,456) (9,961,125) 27,043,024 5,376,218 (4,024,639) 8,854,708 (63,116,189) 38,198,695 60,797,463 251,054,576 15,178,804 33,971,107 399,200,645 462,317,177 $ 28,619,925 $ $ 50,836,338 $ 278 097,600 $ 20,555,022 $ 29 946,468 $ 408,055,353 $ 399,200,988 4(2). THE METROPOLITAN ST. LOUIS SEWER DISTRICT :OMBINING STATEMENT OF REVENUES, EXPENDITURES (INCLUDING ENCUMBRANCES) AND CHANGES IN FUND BALANCES (BUDGETARY BASIS) for the year ended June 30, 2010 (with comp arativ e combined totals for the year ended Ju ne 30, 2009) CONSTRUCTION FUNDS Git* 4450 444' 41O 4 ,ID bf►Z 2010 2009 Clean Water Fee Fee Capital Sanit ary Stormwater Caulks Creek Williams Creek Extension and Improvement Replacement Facilities Co nstructio n Constr uction Current Year Prior Year Improvement Trust Fund Fund F und Fund Fund Total Total REVENUES: Capital Improvement Su rcharge Refund $ - $ 266 $ - $ - $ - $ - $ 266 $ - Recovery of D oubtful Accounts - - - Investment Income 1,893 4,929,077 254,252 91,667 8,979 5,285,868 9,072,606 Connection Fees - 119,185 - 119,185 142,450 M isce llaneous 635,450 - - - 635,450 29,257 Grant Revenue 3,145,053 296,175 3,441,228 - Total Re venues 1,893 266 8,709,580 550,427 210,852 8,979 9,481,997 9,244,313 EXPENDITURES: Contractu al A ppropriations 151,780,351 5,392,221 6,376 157,178,948 166,229,514 Principal Payments - - - - - 5,000,000 Interest and Fiscal A gent Fees Paid - 81,873 - - 81,873 39,580 Liquidation of Con tractual Encumbrances and G rants (6,924 ,819) Total Ex penditu res 151,862,224 5,392,221 6,376 157,260,821 164,344,275 Excess (Deficit) of Revenues Over Expenditures 1,893 266 (143,152,644) (4,841,794) 204 ,476 8,979 (147,778.824) (155,099,962) O THER FINANCING SOURCES (USES): Interfund Transfers (10,900) 62,649,001 7,800,000 - - 70,438,101 55,250,139 Proceeds from Bonds and Notes - 112,000,479 112,000,479 70,852,515 Total O ther Financing - Sources (Uses) (10,900) 174,649,480 7,800,000 182,438,580 126,102,654 Ex cess (D eficit) of Revenues Over Expenditures and Other Financin g Sources (Uses) 1,893 (10,634) 31,496,836 2,958,206 204,476 8,979 34,659,756 (28,997,308) A DJUSTM ENTS TO RECONCILE TO GAAP BASIS En cumbrances, beginning of year - (180, 634.977) (3,031,832) (6,108,787) - (189 ,775,596) (232,850,622) Encumbrances, end of year 178,998,160 2, 942,441 218,263 182,158,864 189,775,596 (1, 636,817) (89,391) (5,890,524) (7,616,732) (43,075,026) Over Expenditures and Other Fin ancin g Sources (Use s)-GAAP Basis 1,893 (10,634) 29,860,019 2,868,815 (5,686,048) 8,979 27,043,024 (72,072,334) Fund Ba la nces, Beginn in g of Year 10,900 235,631,201 7,662,697 7,194,653 555,125 251,054,576 323,126,910 Fun d Ba la nces, End of Year $ 1 893 $ 266 $ 265,491,220 $ 10,531,512 1 508 605 $ 564,104 $ 278 097,600 $ 251,054,576 19. THE METROPOLITAN ST . LOUIS SEWER DISTRICT CO MBINING STATEMENT OF REVENUES, EXPENDITURES (INCLUDING ENCUMBRANCES) AND CHANGES IN FUND BALANCES (BUDGETARY BASIS) for the ye ar ended June 30, 2010 (with comparati ve combined t otals for the year ended J une 30, 2009) SPECIAL FUNDS yI�ti,' yip 2010 2009 Real Property Water Backup Impr ovements Insura nce and Current Year Prior Year Impr ovement and Alter ations Reimburseme nt Emergency T otal T otal REVENUES: In vestmen t Income $ (87,192) $ 6,410 $ 204,423 $ 47,332 $ 170,973 $ 799,069 Connec tion Fees 671,579 - - 671.579 997,603 Grant Revenue - - - 37,645 Ren tal Income 264,340 - 264,340 211,469 Proceed from Sale of Fixed Assets - - - - M iscellaneous 5,181 239,071 - 244,252 4 039 To tal Rev en ue s 589,568 509,821 204,423 47,332 1,351,144 2,049,825 EXPENDITURES: Materials and Supplies 44,650 - 44,650 42,463 Utilities 192,411 - 192,411 181,543 Con tractual Services 471,551 3,950,796 - 4,422,347 7,359,937 Capital Outlay - (6,000) - - (6,000) 69,528 Contractu al Appropriations 445,688 - (1,348,729) (903,041) 4,108,212 Redemption of Bonds 168,050 168,050 42,781 Intere st and Fiscal Agent Fees Pa id 3,143 - - - 3,143 3,854 Liqu idation of Contractual Encumbrances and Grants (41,636) To ta l Ex pen ditu res 616,881 702,612 3,950,796 (1,348,729) 3,921,560 11,766,682 Excess (Deficit) of Revenues Over Expenditures (27,313) (192,791) (3,746,373) 1,396,061 (2,570,416) (9,716,857) OTHER FINANCING SO URCES (USES): - Interfund transfers - 7,200,000 2,300,000 9,500,000 9,200,000 Pro ceeds from Bonds and Notes - - - - - Total Other Financing Sou rces (Uses) 7,200,000 2,300,000 9,500,000 9,200,000 Excess (Deficit) of Revenues Over Expenditu res an d Othe r Financing Sources (Uses) (27,313) (192,791) 3,453,627 3,696,061 6,929,564 (516 ,857) Encumbrances, beginning of year, (1.111,221) (40,927) - (1,569,324) (2,721,472) (2,728,415) Encumbrances, end of yea r (!") 1,126,545 41,561 0 0 - 0 1,168,106 2,721,472 15,324 634 - (1,569,324) (1,553,366) (6,943) Excess (Deficit) of Revenues Over Expenditures and O ther Financing Sources (Uses)-GAAP Basis (11,969) (192,157) 3,453,627 2,126,737 5,376,218 (523,800) Fund Bala nce s, Beginning of Ye ar 1,549,533 2,841,605 6,841,135 3,946,531 15,178,804 15,702,603 Fun d Balances, En d of Year () $ 1,537,544 $ 2,649448 $ 10,2941762 $ 6,073 268 • 20,555,022 15 178 803 . ,- r, Ent_atir. nc2S 1110, 4n Z.,(o o7 $8? 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