HomeMy Public PortalAboutMarch (FY23) Segmented Balance SheetMarch 2023 March 2023 March 2023
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 15,120,671$ 90,889$ 15,211,560$
Investments 147,157,695 6,860,144 154,017,839
Sewer service charges receivable 70,721,065 43,194 70,764,259
Unbilled sewer service charges receivable 37,352,825 - 37,352,825
Property taxes receivable - 819,123 819,123
Accrued income on investments 2,499,672 56,860 2,556,532
Other Receivables 8,716,844 - 8,716,844
Supplies inventory 9,171,528 - 9,171,528
Total unrestricted current assets 290,740,300 7,870,210 298,610,510
Restricted Current Assets:
Cash and cash equivalents -$ 159,824$ 159,824$
Investments - 12,098,525 12,098,525
Other Receivables 35,840 - 35,840
Total restricted current assets 35,840 12,258,349 12,294,189
Total current assets 290,776,140 20,128,559 310,904,699
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 41,393,340$ 182,585$ 41,575,925$
Investments 80,213,757 13,818,342 94,032,099
Long Term Investments 3,394,844 55,691,795 59,086,639
Property taxes receivable (17,972) 5,277,181 5,259,209
Accrued Income on investments 393,951 428,446 822,397
Other Receivables - - -
Total restricted non-current assets 125,377,920 75,398,349 200,776,269
Other Assets:
Notes receivable 8,365,140$ -$ 8,365,140$
Long-term investments 320,175,858 14,741,510 334,917,368
Other Receivables - Non Current (Leases) 3,308,705 - 3,308,705
Total other assets 331,849,703 14,741,510 346,591,213
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,333,540,241$ -$ 1,333,540,241$
Collection and pumping plant 2,672,250,182 698,598,711 3,370,848,893
General plant and equipment 94,800,694 19,389,118 114,189,812
Lease right of use asset 1,548,555 - 1,548,555
4,102,139,672 717,987,829 4,820,127,501
Less: Accumulated depreciation 1,600,894,706 256,922,066 1,857,816,772
Less: Accumulated amortization 300,309 - 300,309
Net Depreciable Assets 2,500,944,657 461,065,763 2,962,010,420
Non-depreciable:
Land 73,222,585$ 10,302,757$ 83,525,342$
Construction in progress 1,319,547,378 38,567,856 1,358,115,234
Net capital assets 3,893,714,620 509,936,376 4,403,650,996
Total non-current assets 4,350,942,243 600,076,235 4,951,018,478
Total Assets 4,641,718,383$ 620,204,794$ 5,261,923,177$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 2,871,279$ -$ 2,871,279$
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 22,658,561$ 2,977,724$ 25,636,285$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
March 2023
March 2023 March 2023 March 2023
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
March 2023
Current Liabilities:
Contracts and accounts payable 38,531,977$ 6,850$ 38,538,827$
Lease liability 238,285 - 238,285
Deposits and accrued expenses 54,523,159 10,989,865 65,513,024
Retainage payable 20,728,979 44,165 20,773,144
Current portion of bonds and notes payable 69,397,300 - 69,397,300
183,419,700 11,040,880 194,460,580
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable 821,428$ -$ 821,428$
Retainage - 745,228 745,228
821,428 745,228 1,566,656
Total current liabilities 184,241,128 11,786,108 196,027,236
Non-current Liabilities:
Deposits and accrued expenses 9,297,517$ -$ 9,297,517$
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 1,813,848,293 - 1,813,848,293
1,875,584,673 9,233,007 1,884,817,680
Total Liabilities 2,059,825,801$ 21,019,115$ 2,080,844,916$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 10,871,901$ -$ 10,871,901$
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 37,933,554$ 3,003,443$ 40,936,997$
Net Position:
Net Investment in Capital Assets 1,985,074,686$ 509,149,161$ 2,494,223,847$
Restricted for:
Debt Service 68,238,288 - 68,238,288
Subdistrict construction and improvement 1,980,997 87,628,128 89,609,125
Unrestricted 511,323,619 2,382,669 513,706,289
Total Net Position 2,566,617,590$ 599,159,959$ 3,165,777,549$
Please note - Rounding issues will be corrected at FYE