HomeMy Public PortalAboutMarch (FY19) Segmented Balance SheetMarch 2019 March 2019 March 2019
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 45,470,197$ 2,252,821$ 47,723,018$
Investments 247,265,237 12,092,855 259,358,092
Sewer service charges receivable 66,840,616 76,471 66,917,087
Unbilled sewer service charges receivable 31,550,843 - 31,550,843
Property taxes receivable - 1,190,384 1,190,384
Accrued income on investments 1,079,840 29,462 1,109,302
Other Receivables 5,511,082 - 5,511,082
Supplies inventory 8,307,182 - 8,307,182
Total unrestricted current assets 406,024,997 15,641,993 421,666,990
Restricted Current Assets:
Cash and cash equivalents -$ 3,781,692$ 3,781,692$
Investments - 20,302,034 20,302,034
Other Receivables 49,713 - 49,713
Total restricted current assets 49,713 24,083,726 24,133,439
Total current assets 406,074,710 39,725,719 445,800,429
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 15,110,723$ 3,811,466$ 18,922,189$
Investments 190,522,413 20,461,653 210,984,066
Long Term Investments 43,827,357 21,477,127 65,304,484
Property taxes receivable (16,389) 4,000,894 3,984,505
Accrued Income on investments 263,374 193,411 456,785
Other Receivables - - -
Total restricted non-current assets 249,707,478 49,944,551 299,652,029
Other Assets:
Notes receivable 11,324,836$ -$ 11,324,836$
Long-term investments 123,389,034 6,371,352 129,760,386
Total other assets 134,713,870 6,371,352 141,085,222
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,276,817,684$ -$ 1,276,817,684$
Collection and pumping plant 1,992,179,100 653,450,637 2,645,629,737
General plant and equipment 78,879,362 17,195,564 96,074,926
3,347,876,146 670,646,201 4,018,522,347
Less: Accumulated depreciation 1,291,136,586 215,279,461 1,506,416,047
Net Depreciable Assets 2,056,739,560 455,366,740 2,512,106,300
Non-depreciable:
Land 66,165,052$ 7,338,628$ 73,503,680$
Construction in progress 970,560,541 22,326,187 992,886,728
Net capital assets 3,093,465,153 485,031,555 3,578,496,708
Total non-current assets 3,477,886,501 541,347,458 4,019,233,959
Total Assets 3,883,961,211$ 581,073,177$ 4,465,034,388$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 11,531,331$ -$ 11,531,331$
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 27,391,547$ 2,751,078$ 30,142,625$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
March 2019
March 2019 March 2019 March 2019
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
March 2019
Current Liabilities:
Contracts and accounts payable 36,899,159$ 9,337$ 36,908,496$
Deposits and accrued expenses 49,540,007 7,664,812 57,204,819
Retainage payable 15,104,905 - 15,104,905
Current portion of bonds and notes payable 51,653,763 - 51,653,763
153,197,834 7,674,149 160,871,983
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 219,876$ 219,876$
Retainage 251,546 642,095 893,641
251,546 861,971 1,113,517
Total current liabilities 153,449,380 8,536,120 161,985,500
Non-current Liabilities:
Deposits and accrued expenses 7,296,519$ -$ 7,296,519$
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 1,634,607,048 - 1,634,607,048
1,704,210,301 10,276,176 1,714,486,477
Total Liabilities 1,857,659,681$ 18,812,296$ 1,876,471,977$
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 1,534,206,885$ 484,211,095$ 2,018,417,980$
Restricted for:
Debt Service 71,601,311 - 71,601,311
Subdistrict construction and improvement 2,097,823 73,986,766 76,084,589
Unrestricted 440,639,659 5,896,512 446,536,171
Total Net Position 2,048,545,678$ 564,094,373$ 2,612,640,051$