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? ID 2-1Yr74L (o , b7?, 2-4'3