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CITY OF ST. ANTHONY, MINNESOTA
<br />STATEMENT OF NET ASSETS
<br />PROPRIETARY FUNDS
<br />December 31, 2008
<br />Assets:
<br />Current assets:
<br />Cash and cash equivalents
<br />Restricted cash and cash equivalents
<br />Receivables:
<br />Interest
<br />Accounts
<br />Prepaid items
<br />Inventories - at cost
<br />Total current assets
<br />Noncurrent assets:
<br />Deferred charges
<br />Capital assets:
<br />Land
<br />Buildings and structures
<br />Furniture, fixtures and equipment
<br />Distribution and collection system
<br />Construction in progress
<br />Total capital assets
<br />Less: Allowance for depreciation
<br />Net capital assets
<br />Total noncurrent assets
<br />Total assets
<br />Liabilities:
<br />Current liabilities:
<br />Accounts payable
<br />Due to other governmental units
<br />Contracts payable
<br />Salaries payable
<br />Accrued interest payable
<br />Refundable deposits
<br />Compensated absences payable - current portion
<br />Bonds and notes payable - current portion
<br />Interfund loan payable - current portion
<br />Total current liabilities
<br />Statement 6
<br />Governmental
<br />Business -Type Activities Enterprise Funds Activities -
<br />701 Water and Internal
<br />705 Liquor Sewer Totals Service Funds
<br />2008 2007
<br />$59,847 $435,250 $495,097 $910,374 $130,107
<br />149,256 - 149,256 143,200 -
<br />2,315
<br />- 2,315
<br />- -
<br />13,895
<br />431,306 445,201
<br />446,183 -
<br />9,867
<br />14,360 24,227
<br />24,492 -
<br />659,650
<br />- 659,650
<br />631,980 -
<br />894,830
<br />880,916 1,775,746
<br />2,156,229 130,107
<br />7,523 40,640 48,163 53,367
<br />-
<br />5,653
<br />5,653
<br />5,653
<br />-
<br />1,875,328
<br />2,007,955
<br />3,883,283
<br />3,857,356
<br />-
<br />399,593
<br />190,384
<br />589,977
<br />589,977
<br />-
<br />-
<br />6,522,691
<br />6,522,691
<br />4,408,792
<br />-
<br />-
<br />705,193
<br />705,193
<br />669,381
<br />-
<br />2,274,921
<br />9,431,876
<br />11,706,797
<br />9,531,159
<br />0
<br />(580,854)
<br />(4,215,269)
<br />(4,796,123) (4,502,971)
<br />-
<br />1,694,067
<br />5,216,607
<br />6,910,674
<br />5,028,188
<br />0
<br />1,701,590
<br />5,257,247
<br />6,958,837
<br />5,081,555
<br />0
<br />2,596,420
<br />6,138,163
<br />8,734,583
<br />7,237,784
<br />130,107
<br />3,245
<br />16,594
<br />19,839
<br />31,129 -
<br />62,154
<br />5,151
<br />67,305
<br />70,225 -
<br />-
<br />64,734
<br />64,734
<br />275,684 -
<br />17,124
<br />17,084
<br />34,208
<br />24,518 -
<br />-
<br />31,611
<br />31,611
<br />34,211 -
<br />-
<br />108,952
<br />108,952
<br />107,402 -
<br />11,482
<br />23,295
<br />34,777
<br />32,584 183,617
<br />85,000
<br />80,000
<br />165,000
<br />160,000 -
<br />36,500
<br />-
<br />36,500
<br />36,500 -
<br />215,505
<br />347,421
<br />562,926
<br />772,253 183,617
<br />Noncurrent liabilities:
<br />Compensated absences payable - noncurrent portion
<br />26,620
<br />54,007
<br />80,627
<br />74,927 425,701
<br />Bonds and notes payable - noncurrent portion
<br />185,000
<br />1,815,000
<br />2,000,000
<br />2,165,000 -
<br />Interfund loan payable - noncurrent portion
<br />182,500
<br />-
<br />182,500
<br />219,000 -
<br />Totalnoncurrentliabilities
<br />394,120
<br />1,869,007
<br />2,263,127
<br />2,458,927 425,701
<br />Total liabilities
<br />609,625
<br />2,216,428
<br />2,826,053
<br />3,231,180 609,318
<br />Net assets:
<br />r Invested in capital assets, net of related debt 1,424,067 3,321,607 4,745,674 2,703,188
<br />Restricted for debt service 120,000 - 120,000 120,000 -
<br />Unrestricted 442,728 600,128 1,042,856 1,183,416 (479,211)
<br />Total net assets $1,986,795 $3,921,735 $5,908,530 $4,006,604 ($479,211)
<br />The accompanying notes are an integral part of these financial statements.
<br />37
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