HomeMy Public PortalAboutDec Segmented Balance Sheet_1December 2017 December 2017 December 2017
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 14,597,573$ 801,741$ 15,399,314
Investments 235,324,385 14,356,669 249,681,054
Sewer service charges receivable 63,077,189 104,360 63,181,549
Unbilled sewer service charges receivable 28,990,244 (953) 28,989,291
Property taxes receivable - 3,810,372 3,810,372
Accrued income on investments 1,639,968 33,807 1,673,775
Other Receivables 6,249,163 - 6,249,163
Supplies inventory 7,882,062 - 7,882,062
Total unrestricted current assets 357,760,584 19,105,996 376,866,580
Restricted Current Assets:
Cash and cash equivalents - 1,309,419 1,309,419
Investments - 23,455,155 23,455,155
Other Receivables 54,092 - 54,092
Total restricted current assets 54,092 24,764,574 24,818,666
Total current assets 357,814,676 43,870,570 401,685,246
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 22,082,127 1,400,243 23,482,370
Investments 210,481,775 25,082,559 235,564,334
Long Term Investments 155,647,204 20,294,692 175,941,896
Property taxes receivable (10,967) 16,225,012 16,214,045
Accrued Income on investments 241,031 212,000 453,031
Other Receivables - - -
Total restricted non-current assets 388,441,170 63,214,506 451,655,676
Other Assets:
Notes receivable 12,127,192 - 12,127,192
Long-term investments 93,184,110 6,002,841 99,186,951
Total other assets 105,311,302 6,002,841 111,314,143
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,280,567,318 - 1,280,567,318
Collection and pumping plant 1,883,770,561 643,017,186 2,526,787,747
General plant and equipment 78,201,097 17,334,220 95,535,317
3,242,538,976 660,351,406 3,902,890,382
Less: Accumulated depreciation 1,211,334,139 203,131,141 1,414,465,280
Net Depreciable Assets 2,031,204,837 457,220,265 2,488,425,102
Non-depreciable:
Land 64,634,535 6,605,643 71,240,178
Construction in progress 781,032,925 11,965,332 792,998,257
Net capital assets 2,876,872,297 475,791,240 3,352,663,537
Total non-current assets 3,370,624,769 545,008,587 3,915,633,356
Total Assets 3,728,439,445$ 588,879,157$ 4,317,318,602$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 12,474,258$ -$ 12,474,258$
Pension Related Outflows 32,297,785 5,368,001 37,665,786
Total Deferred Outflow of Resources 44,772,043$ 5,368,001$ 50,140,044$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2017
December 2017 December 2017 December 2017
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2017
Current Liabilities:
Contracts and accounts payable 43,648,948$ -$ 43,648,948$
Deposits and accrued expenses 28,571,068 9,393,068 37,964,136
Retainage payable 12,163,298 545 12,163,843
Current portion of bonds and notes payable 44,939,524 - 44,939,524
129,322,838 9,393,613 138,716,451
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable - 299,107 299,107
Retainage 192,867 525,666 718,533
192,867 824,773 1,017,640
Total current liabilities 129,515,705 10,218,386 139,734,091
Non-current Liabilities:
Deposits and accrued expenses 15,810,036 - 15,810,036
Net Pension Liability 57,524,378 9,514,807 67,039,185
Bonds and notes payable 1,670,896,057 - 1,670,896,057
1,744,230,471 9,514,807 1,753,745,278
Total Liabilities 1,873,746,176$ 19,733,193$ 1,893,479,369$
Deferred Inflow of Resources:
Pension Related Inflows 3,887,511$ 717,007$ 4,604,518$
Total Deferred Inflow of Resources 3,887,511$ 717,007$ 4,604,518$
Net Position:
Net Investment in Capital Assets 1,433,591,837$ 475,487,277$ 1,909,079,115$
Restricted for:
Debt Service 72,902,700 - 72,902,700
Subdistrict construction and improvement 4,180,955 87,458,270 91,639,225
Unrestricted 384,902,308 10,851,411 395,753,719
Total Net Position 1,895,577,801$ 573,796,958$ 2,469,374,759$