HomeMy Public PortalAboutSeptember (FY23) Segmented Balance SheetSeptember 2022 September 2022 September 2022
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 14,841,073$ 330,474$ 15,171,547$
Investments 135,986,949 5,194,908 141,181,857
Sewer service charges receivable 74,707,476 45,515 74,752,991
Unbilled sewer service charges receivable 37,379,625 - 37,379,625
Property taxes receivable - 242,268 242,268
Accrued income on investments 2,440,946 42,758 2,483,704
Other Receivables 6,604,689 - 6,604,689
Supplies inventory 8,984,014 - 8,984,014
Total unrestricted current assets 280,944,772 5,855,923 286,800,695
Restricted Current Assets:
Cash and cash equivalents -$ 483,384$ 483,384$
Investments - 7,604,677 7,604,677
Other Receivables 37,603 - 37,603
Total restricted current assets 37,603 8,088,061 8,125,664
Total current assets 280,982,375 13,943,984 294,926,359
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 17,243,493$ 574,971$ 17,818,464$
Investments 134,527,067 9,044,892 143,571,959
Long Term Investments 5,397,692 42,551,130 47,948,822
Property taxes receivable (17,972) 1,375,351 1,357,379
Accrued Income on investments 210,950 302,352 513,302
Other Receivables - - -
Total restricted non-current assets 157,361,230 53,848,696 211,209,926
Other Assets:
Notes receivable 8,755,276$ -$ 8,755,276$
Long-term investments 337,419,756 13,276,573 350,696,329
Other Receivables - Non Current (Leases) 3,308,705 - 3,308,705
Total other assets 349,483,737 13,276,573 362,760,310
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,332,498,020$ -$ 1,332,498,020$
Collection and pumping plant 2,634,596,767 696,422,481 3,331,019,248
General plant and equipment 91,841,632 18,522,546 110,364,178
Lease right of use asset 1,548,555 - 1,548,555
4,060,484,974 714,945,027 4,775,430,001
Less: Accumulated depreciation 1,562,215,714 250,114,808 1,812,330,522
Less: Accumulated amortization 300,309 - 300,309
Net Depreciable Assets 2,497,968,951 464,830,219 2,962,799,170
Non-depreciable:
Land 71,947,210$ 10,264,525$ 82,211,735$
Construction in progress 1,216,476,865 35,149,266 1,251,626,131
Net capital assets 3,786,393,026 510,244,010 4,296,637,036
Total non-current assets 4,293,237,993 577,369,279 4,870,607,272
Total Assets 4,574,220,368$ 591,313,263$ 5,165,533,631$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 2,997,422$ -$ 2,997,422$
Pension Related Outflows 16,090,775 2,386,050 18,476,825
OPEB-related Outflows 3,696,507 591,674 4,288,181
Total Deferred Outflow of Resources 22,784,704$ 2,977,724$ 25,762,428$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2022
September 2022 September 2022 September 2022
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2022
Current Liabilities:
Contracts and accounts payable 46,075,810$ -$ 46,075,810$
Lease liability 238,285 - 238,285
Deposits and accrued expenses 55,124,288 10,475,306 65,599,594
Retainage payable 18,926,402 105,931 19,032,333
Current portion of bonds and notes payable 67,638,203 - 67,638,203
188,002,988 10,581,237 198,584,225
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable 788,151$ 152,546$ 940,697$
Retainage - 727,669 727,669
788,151 880,215 1,668,366
Total current liabilities 188,791,139 11,461,452 200,252,591
Non-current Liabilities:
Deposits and accrued expenses 9,396,362$ -$ 9,396,362$
Net Pension Liability 28,320,167 5,550,889 33,871,056
Lease liability 1,007,232 - 1,007,232
Total OPEB Liability 23,111,464 3,682,118 26,793,582
Bonds and notes payable 1,830,861,533 - 1,830,861,533
1,892,696,758 9,233,007 1,901,929,765
Total Liabilities 2,081,487,897$ 20,694,459$ 2,102,182,356$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 11,240,634$ -$ 11,240,634$
Pension Related Inflows 20,688,338 2,505,686 23,194,024$
OPEB-related Inflows 2,947,746 497,757 3,445,503$
Lease-related Inflows 3,425,569 - 3,425,569$
Total Deferred Inflow of Resources 38,302,287$ 3,003,443$ 41,305,730$
Net Position:
Net Investment in Capital Assets 1,928,068,685$ 509,291,450$ 2,437,360,135$
Restricted for:
Debt Service 37,509,950 - 37,509,950
Subdistrict construction and improvement 1,913,733 61,938,544 63,852,277
Unrestricted 509,722,519 (636,908) 509,085,611
Total Net Position 2,477,214,887$ 570,593,085$ 3,047,807,973$
Please note - Rounding issues will be corrected at FYE