HomeMy Public PortalAboutDecember (FY21) Segmented Balance SheetDecember 2020 December 2020 December 2020
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 61,654,996$ 2,197,766$ 63,852,762$
Investments 236,924,634 11,284,378 248,209,012
Sewer service charges receivable 68,502,783 57,383 68,560,166
Unbilled sewer service charges receivable 33,462,754 - 33,462,754
Property taxes receivable - 3,655,853 3,655,853
Accrued income on investments 1,726,684 64,874 1,791,558
Other Receivables 5,640,041 - 5,640,041
Supplies inventory 8,218,216 - 8,218,216
Total unrestricted current assets 416,130,108 17,260,254 433,390,362
Restricted Current Assets:
Cash and cash equivalents -$ 3,009,358$ 3,009,358$
Investments - 15,453,348 15,453,348
Other Receivables 44,222 - 44,222
Total restricted current assets 44,222 18,462,706 18,506,928
Total current assets 416,174,330 35,722,960 451,897,290
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 87,922,318$ 3,233,558$ 91,155,876$
Investments 136,701,666 16,604,420 153,306,086
Long Term Investments 9,707,168 20,640,802 30,347,970
Property taxes receivable (17,971) 22,114,885 22,096,914
Accrued Income on investments (5,094) 373,151 368,057
Other Receivables - - -
Total restricted non-current assets 234,308,087 62,966,816 297,274,903
Other Assets:
Notes receivable 10,056,563$ -$ 10,056,563$
Long-term investments 152,543,452 7,265,591 159,809,043
Total other assets 162,600,015 7,265,591 169,865,606
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,290,782,075$ -$ 1,290,782,075$
Collection and pumping plant 2,335,834,818 678,305,914 3,014,140,731
General plant and equipment 85,223,632 17,061,763 102,285,395
3,711,840,525 695,367,677 4,407,208,201
Less: Accumulated depreciation 1,420,470,467 232,314,888 1,652,785,355
Net Depreciable Assets 2,291,370,058 463,052,789 2,754,422,846
Non-depreciable:
Land 70,396,758$ 8,049,053$ 78,445,811$
Construction in progress 1,110,900,869 23,294,398 1,134,195,267
Net capital assets 3,472,667,685 494,396,239 3,967,063,924
Total non-current assets 3,869,575,787 564,628,646 4,434,204,433
Total Assets 4,285,750,117$ 600,351,606$ 4,886,101,723$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 5,677,336$ -$ 5,677,336$
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 21,806,533$ 2,387,324$ 24,193,857$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2020
December 2020 December 2020 December 2020
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2020
Current Liabilities:
Contracts and accounts payable 43,421,434$ -$ 43,421,434$
Deposits and accrued expenses 38,651,267 8,778,528 47,429,795
Retainage payable 18,723,390 2,264 18,725,654
Current portion of bonds and notes payable 58,841,600 - 58,841,600
159,637,691 8,780,792 168,418,483
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 97,862$ 97,862$
Retainage - 736,011 736,011
- 833,873 833,873
Total current liabilities 159,637,691 9,614,665 169,252,356
Non-current Liabilities:
Deposits and accrued expenses 7,801,968$ -$ 7,801,968$
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 1,796,276,086 - 1,796,276,086
1,872,997,230 12,038,355 1,885,035,585
Total Liabilities 2,032,634,921$ 21,653,020$ 2,054,287,941$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 1,342,477$ -$ 1,342,477$
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 11,916,497$ 906,345$ 12,822,842$
Net Position:
Net Investment in Capital Assets 1,732,415,238$ 493,665,949$ 2,226,081,187$
Restricted for:
Debt Service 62,761,754 - 62,761,754
Subdistrict construction and improvement 1,963,099 81,325,938 83,289,037
Unrestricted 465,865,141 5,187,679 471,052,819
Total Net Position 2,263,005,232$ 580,179,565$ 2,843,184,797$