HomeMy Public PortalAboutSeptember (FY16) Segmented Balance SheetSEPTEMBER 2015 SEPTEMBER 2015 SEPTEMBER 2015
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 60,717,339$ 2,757,849$ 63,475,188
Investments 80,128,549 4,771,875 84,900,424
Sewer service charges receivable 52,719,222 345,674 53,064,896
Unbilled sewer service charges receivable 27,300,140 121,678 27,421,818
Property taxes receivable - 1,264,792 1,264,792
Accrued income on investments 547,322 23,056 570,378
Other Receivables 4,168,030 - 4,168,030
Supplies inventory 6,576,796 - 6,576,796
Total unrestricted current assets 232,157,398 9,284,924 241,442,322
Restricted Current Assets:
Cash and cash equivalents - 4,100,008 4,100,008
Investments - 6,815,888 6,815,888
Total restricted current assets - 10,915,896 10,915,896
Total current assets 232,157,398 20,200,820 252,358,218
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 68,985,135 8,787,182 77,772,317
Investments 21,879,150 13,579,745 35,458,895
Long Term Investments 26,891,973 36,999,257 63,891,230
Property taxes receivable (126,465) 583,862 457,397
Accrued Income on investments 273,692 139,142 412,834
Total restricted non-current assets 117,903,485 60,089,188 177,992,673
Other Assets:
Notes receivable 13,421,470 - 13,421,470
Long-term investments 144,493,261 8,527,388 153,020,649
Total other assets 157,914,731 8,527,388 166,442,119
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,214,493,931 - 1,214,493,931
Collection and pumping plant 1,729,908,757 613,316,869 2,343,225,626
General plant and equipment 75,741,135 16,478,628 92,219,763
3,020,143,823 629,795,497 3,649,939,320
Less: Accumulated depreciation 1,058,840,441 181,811,098 1,240,651,539
Net Depreciable Assets 1,961,303,382 447,984,399 2,409,287,781
Non-depreciable:
Land 50,302,096 6,228,017 56,530,113
Construction in progress 453,990,766 9,333,668 463,324,434
Net capital assets 2,465,596,244 463,546,084 2,929,142,328
Total non-current assets 2,741,414,460 532,162,660 3,273,577,120
Total Assets 2,973,571,858$ 552,363,480$ 3,525,935,338$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 9,470,735$ -$ 9,470,735$
Pension Related Outflows 16,300,636 2,909,687 19,210,323
Total Deferred Outflow of Resources 25,771,371$ 2,909,687$ 28,681,058$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
SEPTEMBER 2015
SEPTEMBER 2015 SEPTEMBER 2015 SEPTEMBER 2015
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
SEPTEMBER 2015
Current Liabilities:
Contracts and accounts payable 37,041,291$ 796,729$ 37,838,020$
Deposits and accrued expenses 35,510,500 6,811,299 42,321,799
Retainage payable 7,828,850 1,087 7,829,937
Current portion of bonds and notes payable 30,910,563 - 30,910,563
111,291,204 7,609,115 118,900,319
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable - 33,718 33,718
Retainage 156,537 41,253 197,790
156,537 74,971 231,508
Total current liabilities 111,447,741 7,684,086 119,131,827
Non-current Liabilities:
Deposits and accrued expenses 13,313,720 - 13,313,720
Net Pension Liability 33,853,154 6,042,837 39,895,991
Bonds and notes payable 1,097,481,897 - 1,097,481,897
1,144,648,771 6,042,837 1,150,691,608
Total Liabilities 1,256,096,512$ 13,726,923$ 1,269,823,435$
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 1,378,417,856$ 463,546,084$ 1,841,963,940$
Restricted for:
Debt Service 81,596,722 - 81,596,722
Subdistrict construction and improvement 4,396,932 70,930,113 75,327,045
Unrestricted 276,365,849 6,629,263 282,995,112
Total Net Position 1,740,777,359$ 541,105,460$ 2,281,882,819$