HomeMy Public PortalAboutSeptember (FY19) Segmented Balance SheetSeptember 2018 September 2018 September 2018
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 54,688,520$ 2,836,048$ 57,524,568$
Investments 200,759,211 10,169,455 210,928,666
Sewer service charges receivable 67,191,098 84,511 67,275,609
Unbilled sewer service charges receivable 32,113,401 - 32,113,401
Property taxes receivable - 622,921 622,921
Accrued income on investments 1,127,872 27,084 1,154,956
Other Receivables 7,075,470 - 7,075,470
Supplies inventory 8,018,671 - 8,018,671
Total unrestricted current assets 370,974,243 13,740,019 384,714,262
Restricted Current Assets:
Cash and cash equivalents -$ 4,494,629$ 4,494,629$
Investments - 16,118,271 16,118,271
Other Receivables 50,345 - 50,345
Total restricted current assets 50,345 20,612,900 20,663,245
Total current assets 371,024,588 34,352,919 405,377,507
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 18,191,100$ 4,544,752$ 22,735,852$
Investments 227,726,671 16,297,869 244,024,540
Long Term Investments 47,137,357 19,899,957 67,037,314
Property taxes receivable (16,202) 1,175,551 1,159,349
Accrued Income on investments 293,416 173,849 467,265
Other Receivables - - -
Total restricted non-current assets 293,332,342 42,091,978 335,424,320
Other Assets:
Notes receivable 11,652,907$ -$ 11,652,907$
Long-term investments 115,869,844 6,242,930 122,112,774
Total other assets 127,522,751 6,242,930 133,765,681
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,276,290,967$ -$ 1,276,290,967$
Collection and pumping plant 1,973,666,318 647,473,640 2,621,139,958
General plant and equipment 79,201,807 17,588,387 96,790,194
3,329,159,092 665,062,027 3,994,221,119
Less: Accumulated depreciation 1,258,399,514 210,161,908 1,468,561,422
Net Depreciable Assets 2,070,759,578 454,900,119 2,525,659,697
Non-depreciable:
Land 66,103,288$ 7,158,677$ 73,261,965$
Construction in progress 878,897,750 20,342,367 899,240,117
Net capital assets 3,015,760,616 482,401,163 3,498,161,779
Total non-current assets 3,436,615,709 530,736,071 3,967,351,780
Total Assets 3,807,640,297$ 565,088,990$ 4,372,729,287$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 11,908,502$ -$ 11,908,502$
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 27,768,718$ 2,751,078$ 30,519,796$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2018
September 2018 September 2018 September 2018
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2018
Current Liabilities:
Contracts and accounts payable 42,106,176$ 9,337$ 42,115,513$
Deposits and accrued expenses 47,982,569 8,440,481 56,423,050
Retainage payable 14,596,352 545 14,596,897
Current portion of bonds and notes payable 51,201,402 - 51,201,402
155,886,499 8,450,363 164,336,862
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 18,531$ 18,531$
Retainage 249,808 545,030 794,838
249,808 563,561 813,369
Total current liabilities 156,136,307 9,013,924 165,150,231
Non-current Liabilities:
Deposits and accrued expenses 7,377,322$ -$ 7,377,322$
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 1,633,006,972 - 1,633,006,972
1,702,691,028 10,276,176 1,712,967,204
Total Liabilities 1,858,827,335$ 19,290,100$ 1,878,117,435$
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 1,510,557,417$ 481,844,740$ 1,992,402,157$
Restricted for:
Debt Service 59,216,806 - 59,216,806
Subdistrict construction and improvement 3,281,833 62,697,740 65,979,573
Unrestricted 398,378,224 3,089,902 401,468,126
Total Net Position 1,971,434,281$ 547,632,382$ 2,519,066,663$