HomeMy Public PortalAboutDecember (FY16) Segmented Balance SheetDECEMBER 2015 DECEMBER 2015 DECEMBER 2015
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 62,718,319$ 2,717,637$ 65,435,956
Investments 69,797,077 4,078,068 73,875,145
Sewer service charges receivable 53,921,103 349,680 54,270,783
Unbilled sewer service charges receivable 27,070,429 120,654 27,191,083
Property taxes receivable - 9,992,300 9,992,300
Accrued income on investments 701,686 22,838 724,524
Other Receivables 2,957,750 - 2,957,750
Supplies inventory 6,670,150 - 6,670,150
Total unrestricted current assets 223,836,514 17,281,177 241,117,691
Restricted Current Assets:
Cash and cash equivalents - 4,347,760 4,347,760
Investments - 6,105,403 6,105,403
Total restricted current assets - 10,453,163 10,453,163
Total current assets 223,836,514 27,734,340 251,570,854
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 86,130,417 8,579,595 94,710,012
Investments 136,777,825 11,140,410 147,918,235
Long Term Investments 27,691,532 44,484,060 72,175,592
Property taxes receivable (125,174) 5,486,404 5,361,230
Accrued Income on investments 210,214 140,112 350,326
Total restricted non-current assets 250,684,814 69,830,581 320,515,395
Other Assets:
Notes receivable 13,277,865 - 13,277,865
Long-term investments 178,779,437 9,939,394 188,718,831
Total other assets 192,057,302 9,939,394 201,996,696
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,214,718,150 - 1,214,718,150
Collection and pumping plant 1,736,430,657 614,361,646 2,350,792,303
General plant and equipment 76,744,103 16,745,547 93,489,650
3,027,892,910 631,107,193 3,659,000,103
Less: Accumulated depreciation 1,076,101,974 184,437,653 1,260,539,627
Net Depreciable Assets 1,951,790,936 446,669,540 2,398,460,476
Non-depreciable:
Land 50,427,296 6,232,517 56,659,813
Construction in progress 502,664,130 10,144,381 512,808,511
Net capital assets 2,504,882,362 463,046,438 2,967,928,800
Total non-current assets 2,947,624,478 542,816,413 3,490,440,891
Total Assets 3,171,460,992$ 570,550,753$ 3,742,011,745$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 12,299,321$ -$ 12,299,321$
Pension Related Outflows 16,300,636 2,909,687 19,210,323
Total Deferred Outflow of Resources 28,599,957$ 2,909,687$ 31,509,644$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
DECEMBER 2015
DECEMBER 2015 DECEMBER 2015 DECEMBER 2015
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
DECEMBER 2015
Current Liabilities:
Contracts and accounts payable 39,392,339$ 851,862$ 40,244,201$
Deposits and accrued expenses 31,894,007 6,754,374 38,648,381
Retainage payable 8,143,890 545 8,144,435
Current portion of bonds and notes payable 30,894,283 - 30,894,283
110,324,519 7,606,781 117,931,300
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable - 152,338 152,338
Retainage 156,537 86,395 242,932
156,537 238,733 395,270
Total current liabilities 110,481,056 7,845,514 118,326,570
Non-current Liabilities:
Deposits and accrued expenses 13,655,802 - 13,655,802
Net Pension Liability 33,853,154 6,042,837 39,895,991
Bonds and notes payable 1,288,737,117 - 1,288,737,117
1,336,246,073 6,042,837 1,342,288,910
Total Liabilities 1,446,727,129$ 13,888,351$ 1,460,615,480$
Deferred Inflow of Resources:
Pension Related Inflows 2,469,358$ 440,784$ 2,910,142$
Total Deferred Inflow of Resources 2,469,358$ 440,784$ 2,910,142$
Net Position:
Net Investment in Capital Assets 1,369,954,728$ 463,046,438$ 1,833,001,166$
Restricted for:
Debt Service 73,745,582 - 73,745,582
Subdistrict construction and improvement 4,387,523 80,045,011 84,432,534
Unrestricted 302,776,629 16,039,856 318,816,485
Total Net Position 1,750,864,462$ 559,131,305$ 2,309,995,767$