HomeMy Public PortalAboutSeptember (FY24) Segmented Balance SheetSeptember 2023 September 2023 September 2023
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 27,892,596$ 1,191,398$ 29,083,994$
Investments 204,773,254 7,902,110 212,675,364
Sewer service charges receivable 79,764,522 41,094 79,805,616
Unbilled sewer service charges receivable 39,422,139 - 39,422,139
Property taxes receivable - 329,951 329,951
Accrued income on investments 2,601,798 45,436 2,647,234
Other Receivables 8,516,419 (2,125,234) 6,391,185
Supplies inventory 9,476,101 - 9,476,101
Total unrestricted current assets 372,446,829 7,384,755 379,831,584
Restricted Current Assets:
Cash and cash equivalents -$ 1,828,176$ 1,828,176$
Investments - 13,565,359 13,565,359
Other Receivables 33,458 - 33,458
Total restricted current assets 33,458 15,393,535 15,426,993
Total current assets 372,480,287 22,778,290 395,258,577
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 19,164,405$ 2,598,706$ 21,763,111$
Investments 43,694,684 19,282,505 62,977,189
Long Term Investments 962,791 34,581,904 35,544,695
Property taxes receivable (17,972) 1,800,387 1,782,415
Accrued Income on investments 310,885 429,228 740,113
Other Receivables - 2,125,234 2,125,234
Total restricted non-current assets 64,114,793 60,817,964 124,932,757
Other Assets:
Notes receivable 7,966,527$ -$ 7,966,527$
Long-term investments 207,563,656 9,211,929 216,775,585
Other Receivables - Non Current (Leases) 3,012,760 - 3,012,760
Total other assets 218,542,943 9,211,929 227,754,872
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,334,652,969$ -$ 1,334,652,969$
Collection and pumping plant 2,677,004,888 699,558,653 3,376,563,541
General plant and equipment 95,769,443 19,600,363 115,369,806
Lease right of use asset 43,025,927 - 43,025,927
4,150,453,227 719,159,016 4,869,612,243
Less: Accumulated depreciation 1,643,434,501 260,913,397 1,904,347,898
Less: Accumulated amortization 12,495,249 - 12,495,249
Net Depreciable Assets 2,494,523,477 458,245,619 2,952,769,096
Non-depreciable:
Land 73,250,985$ 10,311,976$ 83,562,961$
Construction in progress 1,496,934,447 42,825,202 1,539,759,649
Net capital assets 4,064,708,909 511,382,797 4,576,091,706
Total non-current assets 4,347,366,645 581,412,690 4,928,779,335
Total Assets 4,719,846,932$ 604,190,980$ 5,324,037,912$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 2,744,442$ -$ 2,744,442$
Pension Related Outflows 42,385,648 7,698,735 50,084,383
OPEB-related Outflows 3,376,329 538,636 3,914,965
Total Deferred Outflow of Resources 48,506,419$ 8,237,371$ 56,743,790$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2023
September 2023 September 2023 September 2023
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
September 2023
Current Liabilities:
Contracts and accounts payable 52,143,171$ 40,114$ 52,183,285$
Lease liability 5,139,685 - 5,139,685
Deposits and accrued expenses 47,733,021 10,207,663 57,940,684
Retainage payable 22,317,749 45,868 22,363,617
Current portion of bonds and notes payable 70,649,000 - 70,649,000
197,982,626 10,293,645 208,276,271
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 96,241$ 96,241$
Retainage - 567,435 567,435
- 663,676 663,676
Total current liabilities 197,982,626 10,957,321 208,939,947
Non-current Liabilities:
Deposits and accrued expenses 9,352,246$ -$ 9,352,246$
Net Pension Liability 82,704,626 14,559,707 97,264,333
Lease liability 13,532,086 - 13,532,086
Total OPEB Liability 22,523,967 3,584,799 26,108,766
Bonds and notes payable 1,788,276,215 - 1,788,276,215
1,916,389,140 18,144,506 1,934,533,646
Total Liabilities 2,114,371,766$ 29,101,827$ 2,143,473,593$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 11,986,687$ -$ 11,986,687$
Pension Related Inflows 1,186,744 232,159 1,418,903$
OPEB-related Inflows 3,851,108 647,400 4,498,508$
Lease-related Inflows 3,078,176 - 3,078,176$
Total Deferred Inflow of Resources 20,102,715$ 879,559$ 20,982,274$
Net Position:
Net Investment in Capital Assets 2,124,439,910$ 510,687,803$ 2,635,127,713$
Restricted for:
Debt Service 36,707,411 - 36,707,411
Subdistrict construction and improvement 2,006,374 76,172,259 78,178,633
Unrestricted 470,725,176 (4,413,098) 466,312,078
Total Net Position 2,633,878,871$ 582,446,965$ 3,216,325,835$
Please note - Rounding issues will be corrected at FYE