HomeMy Public PortalAboutSeptember (FY22) Segmented Balance SheetSeptember 2021 September 2021 September 2021
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 69,337,990$ 2,583,951$ 71,921,941$
Investments 156,687,277 6,508,242 163,195,519
Sewer service charges receivable 72,146,350 51,683 72,198,033
Unbilled sewer service charges receivable 35,572,084 - 35,572,084
Property taxes receivable - 295,483 295,483
Accrued income on investments 1,584,882 37,289 1,622,171
Other Receivables 6,390,984 - 6,390,984
Supplies inventory 8,987,399 - 8,987,399
Total unrestricted current assets 350,706,966 9,476,648 360,183,614
Restricted Current Assets:
Cash and cash equivalents -$ 3,136,093$ 3,136,093$
Investments - 7,899,741 7,899,741
Other Receivables 39,408 - 39,408
Total restricted current assets 39,408 11,035,834 11,075,242
Total current assets 350,746,374 20,512,482 371,258,856
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 21,310,548$ 4,279,482$ 25,590,030$
Investments 105,696,365 10,779,806 116,476,171
Long Term Investments 5,512,852 30,222,596 35,735,448
Property taxes receivable (17,972) 1,390,342 1,372,370
Accrued Income on investments 195,031 191,505 386,536
Other Receivables - - -
Total restricted non-current assets 132,696,824 46,863,731 179,560,555
Other Assets:
Notes receivable 9,510,834$ -$ 9,510,834$
Long-term investments 245,422,830 10,530,018 255,952,848
Total other assets 254,933,664 10,530,018 265,463,682
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,303,897,930$ -$ 1,303,897,930$
Collection and pumping plant 2,425,692,770 684,836,244 3,110,529,014
General plant and equipment 86,371,645 17,221,270 103,592,915
3,815,962,345 702,057,514 4,518,019,859
Less: Accumulated depreciation 1,478,783,638 239,188,704 1,717,972,342
Net Depreciable Assets 2,337,178,707 462,868,810 2,800,047,517
Non-depreciable:
Land 71,035,055$ 8,512,537$ 79,547,592$
Construction in progress 1,230,032,062 29,384,469 1,259,416,531
Net capital assets 3,638,245,824 500,765,816 4,139,011,640
Total non-current assets 4,025,876,312 558,159,565 4,584,035,877
Total Assets 4,376,622,686$ 578,672,047$ 4,955,294,733$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 5,363,592$ -$ 5,363,592$
Pension Related Outflows 9,199,570 1,276,850 10,476,420
OPEB-related Outflows 3,049,400 487,516 3,536,916
Total Deferred Outflow of Resources 17,612,562$ 1,764,366$ 19,376,928$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2021
September 2021 September 2021 September 2021
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2021
Current Liabilities:
Contracts and accounts payable 49,548,784$ -$ 49,548,784$
Deposits and accrued expenses 46,503,834 8,850,690 55,354,524
Retainage payable 19,826,293 10,358 19,836,651
Current portion of bonds and notes payable 62,852,300 - 62,852,300
178,731,211 8,861,048 187,592,259
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable 821,939$ 75,295$ 897,234$
Retainage - 579,332 579,332
821,939 654,627 1,476,566
Total current liabilities 179,553,150 9,515,675 189,068,825
Non-current Liabilities:
Deposits and accrued expenses 9,194,478$ -$ 9,194,478$
Net Pension Liability 24,550,973 4,944,205 29,495,178
Total OPEB Liability 21,498,182 3,422,446 24,920,628
Bonds and notes payable 1,766,804,299 - 1,766,804,299
1,822,047,932 8,366,651 1,830,414,583
Total Liabilities 2,001,601,082$ 17,882,326$ 2,019,483,408$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 2,732,916$ -$ 2,732,916$
Pension Related Inflows 20,238,170 2,433,228 22,671,398$
OPEB-related Inflows 3,328,967 559,118 3,888,085$
Total Deferred Inflow of Resources 26,300,053$ 2,992,346$ 29,292,399$
Net Position:
Net Investment in Capital Assets 1,822,167,405$ 500,157,483$ 2,322,324,888$
Restricted for:
Debt Service 43,565,283 - 43,565,283
Subdistrict construction and improvement 1,958,751 57,853,272 59,812,023
Unrestricted 498,642,674 1,550,986 500,193,660
Total Net Position 2,366,334,113$ 559,561,741$ 2,925,895,854$