HomeMy Public PortalAboutDecember (FY23) Segmented Balance SheetDecember 2022 December 2022 December 2022
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 17,575,919$ 351,752$ 17,927,671$
Investments 176,539,115 6,897,294 183,436,409
Sewer service charges receivable 75,658,838 44,310 75,703,148
Unbilled sewer service charges receivable 37,333,351 - 37,333,351
Property taxes receivable - 3,887,069 3,887,069
Accrued income on investments 1,727,754 31,624 1,759,378
Other Receivables 10,941,000 - 10,941,000
Supplies inventory 9,276,606 - 9,276,606
Total unrestricted current assets 329,052,583 11,212,049 340,264,632
Restricted Current Assets:
Cash and cash equivalents -$ 344,479$ 344,479$
Investments - 11,529,454 11,529,454
Other Receivables 36,314 - 36,314
Total restricted current assets 36,314 11,873,933 11,910,247
Total current assets 329,088,897 23,085,982 352,174,879
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 27,357,448$ 427,494$ 27,784,942$
Investments 106,682,752 14,306,501 120,989,253
Long Term Investments 3,224,009 42,488,280 45,712,289
Property taxes receivable (17,972) 32,744,993 32,727,021
Accrued Income on investments 151,399 236,921 388,320
Other Receivables - - -
Total restricted non-current assets 137,397,636 90,204,189 227,601,825
Other Assets:
Notes receivable 8,561,257$ -$ 8,561,257$
Long-term investments 293,328,008 12,263,990 305,591,998
Other Receivables - Non Current (Leases) 3,308,705 - 3,308,705
Total other assets 305,197,970 12,263,990 317,461,960
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,333,228,822$ -$ 1,333,228,822$
Collection and pumping plant 2,653,568,152 698,574,710 3,352,142,862
General plant and equipment 94,923,505 19,317,006 114,240,511
Lease right of use asset 1,548,555 - 1,548,555
4,083,269,034 717,891,716 4,801,160,750
Less: Accumulated depreciation 1,582,145,436 253,541,736 1,835,687,172
Less: Accumulated amortization 300,309 - 300,309
Net Depreciable Assets 2,500,823,289 464,349,980 2,965,173,269
Non-depreciable:
Land 72,701,840$ 10,302,757$ 83,004,597$
Construction in progress 1,259,901,774 35,547,892 1,295,449,666
Net capital assets 3,833,426,903 510,200,629 4,343,627,532
Total non-current assets 4,276,022,509 612,668,808 4,888,691,317
Total Assets 4,605,111,406$ 635,754,790$ 5,240,866,196$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 2,933,657$ -$ 2,933,657$
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 22,720,939$ 2,977,724$ 25,698,663$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2022
December 2022 December 2022 December 2022
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2022
Current Liabilities:
Contracts and accounts payable 42,871,059$ -$ 42,871,059$
Lease liability 238,285 - 238,285
Deposits and accrued expenses 41,132,873 10,694,660 51,827,533
Retainage payable 20,555,851 43,874 20,599,725
Current portion of bonds and notes payable 67,638,203 - 67,638,203
172,436,271 10,738,534 183,174,805
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 55,990$ 55,990$
Retainage - 703,410 703,410
- 759,400 759,400
Total current liabilities 172,436,271 11,497,934 183,934,205
Non-current Liabilities:
Deposits and accrued expenses 9,501,529$ -$ 9,501,529$
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 1,833,869,176 - 1,833,869,176
1,895,809,568 9,233,007 1,905,042,575
Total Liabilities 2,068,245,839$ 20,730,941$ 2,088,976,780$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 11,054,241$ -$ 11,054,241$
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 38,115,894$ 3,003,443$ 41,119,337$
Net Position:
Net Investment in Capital Assets 1,937,622,120$ 509,399,244$ 2,447,021,364$
Restricted for:
Debt Service 64,695,978 - 64,695,978
Subdistrict construction and improvement 1,928,355 102,049,553 103,977,908
Unrestricted 517,224,158 3,549,335 520,773,493
Total Net Position 2,521,470,611$ 614,998,132$ 3,136,468,743$
Please note - Rounding issues will be corrected at FYE