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CITY OF ST. ANTHONY, MINNESOTA
<br />SCHEDULE OF REVENUES, EXPENSES AND CHANGES Exhibit 5
<br />FUND NET ASSETS
<br />WATER AND SEWER ENTERPRISE FUND
<br />For The Year Ended December 31, 2011
<br />With Comparative Totals For The Year Ended December 31, 2010
<br />Operating revenues:
<br />Charges for services
<br />Connection charges
<br />Total operating revenues
<br />Operating expenses:
<br />Personal services
<br />Supplies
<br />Contracted services and other
<br />Treatment charges (MCES)
<br />Other
<br />Depreciation
<br />Total operating expenses
<br />Operating income (loss)
<br />Nonoperating revenues (expenses):
<br />Investment income
<br />Interest expense
<br />Amortization of bond discount
<br />Paying agent fees
<br />Miscellaneous income
<br />Total nonoperating revenues (expenses)
<br />Net operating income (loss)
<br />Transfers out
<br />Change in net assets
<br />Net assets - January 1
<br />Prior period adjustment
<br />Net assets - January 1, as restated
<br />Net assets - December 31
<br />126
<br />52,441
<br />199,615
<br />Operations
<br />(71,093)
<br />(2,694)
<br />(2,694)
<br />704 Water Filtration
<br />(361)
<br />Totals
<br />3,236
<br />701 Water
<br />and Purification
<br />701 Sewer
<br />2011
<br />2010
<br />$798,240
<br />$
<br />$779,513
<br />$1,577,753
<br />$1,574,664
<br />-
<br />-
<br />850
<br />798,240
<br />0
<br />779,513
<br />1,577,753
<br />1,575,514
<br />390,394
<br />65,552
<br />223,979
<br />679,925
<br />679,388
<br />43,023
<br />35,798
<br />13,283
<br />92,104
<br />94,846
<br />61,393
<br />9,258
<br />39,789
<br />110,440
<br />137,133
<br />-
<br />-
<br />522,503
<br />522,503
<br />502,255
<br />142,391
<br />22,373
<br />54,045
<br />218,809
<br />182,174
<br />166,923
<br />-
<br />89,151
<br />256,074
<br />256,074
<br />804,124
<br />132,981
<br />942,750
<br />1,879,855
<br />1,851,870
<br />($5,884)
<br />($132,981)
<br />($163,237)
<br />(302,102)
<br />(276,356)
<br />Nonoperating revenues (expenses):
<br />Investment income
<br />Interest expense
<br />Amortization of bond discount
<br />Paying agent fees
<br />Miscellaneous income
<br />Total nonoperating revenues (expenses)
<br />Net operating income (loss)
<br />Transfers out
<br />Change in net assets
<br />Net assets - January 1
<br />Prior period adjustment
<br />Net assets - January 1, as restated
<br />Net assets - December 31
<br />126
<br />52,441
<br />199,615
<br />(68,064)
<br />(71,093)
<br />(2,694)
<br />(2,694)
<br />(564)
<br />(361)
<br />533
<br />3,236
<br />(18,348)
<br />128,703
<br />(320,450) (147,653)
<br />(178,000) (178,000)
<br />(498,450) (325,653)
<br />8,712,010 9,037,663
<br />28,252 -
<br />8,740,262 9,037,663
<br />$8,241,812 $8,712,010
<br />
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