HomeMy Public PortalAboutDecember FY19 Segmented Balance SheetDecember 2018 December 2018 December 2018
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 14,615,377$ 2,614,867$ 17,230,244$
Investments 242,938,835 10,981,952 253,920,787
Sewer service charges receivable 69,257,914 81,228 69,339,142
Unbilled sewer service charges receivable 31,788,914 - 31,788,914
Property taxes receivable - 4,274,925 4,274,925
Accrued income on investments 1,713,874 47,474 1,761,348
Other Receivables 6,523,114 - 6,523,114
Supplies inventory 8,085,881 - 8,085,881
Total unrestricted current assets 374,923,909 18,000,446 392,924,355
Restricted Current Assets:
Cash and cash equivalents -$ 1,226,198$ 1,226,198$
Investments - 19,830,613 19,830,613
Other Receivables 50,029 - 50,029
Total restricted current assets 50,029 21,056,811 21,106,840
Total current assets 374,973,938 39,057,257 414,031,195
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 23,559,157$ 1,265,712$ 24,824,869$
Investments 196,768,281 20,468,970 217,237,251
Long Term Investments 43,079,309 22,503,326 65,582,635
Property taxes receivable (16,202) 19,095,242 19,079,040
Accrued Income on investments 220,321 288,544 508,865
Other Receivables - - -
Total restricted non-current assets 263,610,866 63,621,794 327,232,660
Other Assets:
Notes receivable 11,492,150$ -$ 11,492,150$
Long-term investments 127,946,449 6,627,230 134,573,679
Total other assets 139,438,599 6,627,230 146,065,829
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,276,411,490$ -$ 1,276,411,490$
Collection and pumping plant 1,989,436,188 650,713,092 2,640,149,280
General plant and equipment 80,117,482 17,634,350 97,751,832
3,345,965,160 668,347,442 4,014,312,602
Less: Accumulated depreciation 1,275,907,909 212,967,887 1,488,875,796
Net Depreciable Assets 2,070,057,251 455,379,555 2,525,436,806
Non-depreciable:
Land 66,165,052$ 7,311,428$ 73,476,480$
Construction in progress 918,907,667 20,372,058 939,279,725
Net capital assets 3,055,129,970 483,063,041 3,538,193,011
Total non-current assets 3,458,179,435 553,312,065 4,011,491,500
Total Assets 3,833,153,373$ 592,369,322$ 4,425,522,695$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 11,717,844$ -$ 11,717,844$
Pension Related Outflows 14,757,358 2,575,499 17,332,857
OPEB-related Outflows 1,102,858 175,579 1,278,437
Total Deferred Outflow of Resources 27,578,060$ 2,751,078$ 30,329,138$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2018
December 2018 December 2018 December 2018
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2018
Current Liabilities:
Contracts and accounts payable 37,293,456$ 17,377$ 37,310,833$
Deposits and accrued expenses 32,865,772 8,373,964 41,239,736
Retainage payable 14,662,386 545 14,662,931
Current portion of bonds and notes payable 51,183,863 - 51,183,863
136,005,477 8,391,886 144,397,363
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 4,825$ 4,825$
Retainage 249,262 549,447 798,709
249,262 554,272 803,534
Total current liabilities 136,254,739 8,946,158 145,200,897
Non-current Liabilities:
Deposits and accrued expenses 7,453,395$ -$ 7,453,395$
Net Pension Liability 41,435,535 6,953,403 48,388,938
Total OPEB Liability 20,871,199 3,322,773 24,193,972
Bonds and notes payable 1,636,940,782 - 1,636,940,782
1,706,700,911 10,276,176 1,716,977,087
Total Liabilities 1,842,955,650$ 19,222,334$ 1,862,177,984$
Deferred Inflow of Resources:
Pension Related Inflows 5,147,399$ 917,586$ 6,064,985$
Total Deferred Inflow of Resources 5,147,399$ 917,586$ 6,064,985$
Net Position:
Net Investment in Capital Assets 1,516,659,851$ 482,517,076$ 1,999,176,927$
Restricted for:
Debt Service 73,974,168 - 73,974,168
Subdistrict construction and improvement 2,429,321 84,662,261 87,091,582
Unrestricted 419,565,044 7,801,143 427,366,187
Total Net Position 2,012,628,384$ 574,980,480$ 2,587,608,864$