HomeMy Public PortalAboutDecember (FY22) Segmented Balance SheetDecember 2021 December 2021 December 2021
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 93,743,695$ 3,571,607$ 97,315,302$
Investments 134,433,453 6,068,392 140,501,845
Sewer service charges receivable 71,615,209 50,216 71,665,425
Unbilled sewer service charges receivable 35,918,089 - 35,918,089
Property taxes receivable - 2,771,067 2,771,067
Accrued income on investments 1,105,112 27,878 1,132,990
Other Receivables 5,123,623 - 5,123,623
Supplies inventory 8,975,283 - 8,975,283
Total unrestricted current assets 350,914,464 12,489,160 363,403,624
Restricted Current Assets:
Cash and cash equivalents -$ 4,517,953$ 4,517,953$
Investments - 7,676,867 7,676,867
Other Receivables 37,486 - 37,486
Total restricted current assets 37,486 12,194,820 12,232,306
Total current assets 350,951,950 24,683,980 375,635,930
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 55,804,910$ 6,926,131$ 62,731,041$
Investments 63,032,549 11,768,751 74,801,300
Long Term Investments 5,227,622 36,106,154 41,333,776
Property taxes receivable (17,943) 17,341,179 17,323,236
Accrued Income on investments 130,261 156,731 286,992
Other Receivables - - -
Total restricted non-current assets 124,177,399 72,298,946 196,476,345
Other Assets:
Notes receivable 9,324,979$ -$ 9,324,979$
Long-term investments 249,612,785 11,267,644 260,880,429
Total other assets 258,937,764 11,267,644 270,205,408
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,304,856,936$ -$ 1,304,856,936$
Collection and pumping plant 2,440,304,978 694,317,488 3,134,622,466
General plant and equipment 86,415,499 17,225,905 103,641,404
3,831,577,413 711,543,393 4,543,120,806
Less: Accumulated depreciation 1,498,202,502 242,434,934 1,740,637,436
Net Depreciable Assets 2,333,374,911 469,108,459 2,802,483,370
Non-depreciable:
Land 71,343,308$ 8,519,487$ 79,862,795$
Construction in progress 1,268,164,889 27,189,913 1,295,354,802
Net capital assets 3,672,883,108 504,817,859 4,177,700,967
Total non-current assets 4,055,998,271 588,384,449 4,644,382,720
Total Assets 4,406,950,221$ 613,068,429$ 5,020,018,650$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 5,257,862$ -$ 5,257,862$
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 17,506,832$ 1,764,366$ 19,271,198$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2021
December 2021 December 2021 December 2021
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2021
Current Liabilities:
Contracts and accounts payable 46,336,125$ -$ 46,336,125$
Deposits and accrued expenses 36,655,408 9,184,990 45,840,398
Retainage payable 19,998,303 43,421 20,041,724
Current portion of bonds and notes payable 62,852,300 - 62,852,300
165,842,136 9,228,411 175,070,547
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 78,560$ 78,560$
Retainage - 713,837 713,837
- 792,397 792,397
Total current liabilities 165,842,136 10,020,808 175,862,944
Non-current Liabilities:
Deposits and accrued expenses 9,346,649$ -$ 9,346,649$
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 1,777,488,994 - 1,777,488,994
1,832,884,798 8,366,651 1,841,251,449
Total Liabilities 1,998,726,934$ 18,387,459$ 2,017,114,393$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 2,672,670$ -$ 2,672,670$
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 26,239,807$ 2,992,346$ 29,232,153$
Net Position:
Net Investment in Capital Assets 1,827,477,860$ 504,060,567$ 2,331,538,427$
Restricted for:
Debt Service 68,498,540 - 68,498,540
Subdistrict construction and improvement 1,951,887 84,458,661 86,410,548
Unrestricted 501,562,025 4,933,762 506,495,787
Total Net Position 2,399,490,312$ 593,452,990$ 2,992,943,302$