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L
<br />CITY OF ST. ANTHONY, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />PROPRIETARY FUNDS
<br />December 31, 2013
<br />With Comparatvie Totals For December 31, 2012
<br />Statement 6
<br />Governmental
<br />Business -Type
<br />Activities Enterprise
<br />Funds
<br />Activities -
<br />701/704 Water
<br />Internal Service
<br />Liquor 705
<br />and Sewer
<br />Totals
<br />Fund
<br />Assets:
<br />2013
<br />2012
<br />Current assets:
<br />Cash and cash equivalents
<br />$401,808
<br />$4,137,034
<br />$4,538,842
<br />$3,109,677
<br />$ -
<br />Due from other governmental units
<br />-
<br />-
<br />-
<br />5
<br />-
<br />Interfund loan receivable - current portion
<br />-
<br />131,195
<br />131,195
<br />1,177,001
<br />-
<br />Receivables:
<br />Interest
<br />-
<br />-
<br />-
<br />6,078
<br />-
<br />Accounts
<br />-
<br />457,845
<br />457,845
<br />460,608
<br />-
<br />Prepaid items
<br />7,761
<br />15,215
<br />22,976
<br />38,492
<br />-
<br />Inventories - at cost
<br />797,400
<br />-
<br />797,400
<br />832,494
<br />-
<br />Total current assets
<br />1,206,969
<br />4,741,289
<br />5,948,258
<br />5,624,355
<br />0
<br />Noncurrent assets:
<br />Interfund loan receivable - noncurrent portion
<br />-
<br />895,526
<br />895,526
<br />1,020,749
<br />-
<br />Capital assets:
<br />Land
<br />-
<br />5,653
<br />5,653
<br />5,653
<br />-
<br />Buildings and structures
<br />1,875,328
<br />2,007,955
<br />3,883,283
<br />3,883,283
<br />-
<br />Fumiture, fixtures and equipment
<br />411,200
<br />1,029,875
<br />1,441,075
<br />1,441,075
<br />-
<br />Distribution and collection system
<br />-
<br />8,145,639
<br />8,145,639
<br />6,797,401
<br />-
<br />Software intangibles
<br />26,022
<br />-
<br />26,022
<br />26,022
<br />-
<br />Total capital assets
<br />2,312,550
<br />11,189,122
<br />13,501,672
<br />12,153,434
<br />0
<br />Less: Allowance for depreciation
<br />(957,405)
<br />(5,452,966)
<br />(6,410,371)
<br />(6,085,051)
<br />Net capital assets
<br />1,355,145
<br />5,736,156
<br />7,091,301
<br />6,068,383
<br />0
<br />Total noncurrent assets
<br />1,355,145
<br />6,631,682
<br />7,986,827
<br />7,089,132
<br />0
<br />Total assets
<br />2,562,114
<br />11,372,971
<br />13,935,085
<br />12,713,487
<br />0
<br />Liabilities:
<br />Current liabilities:
<br />Accounts payable
<br />130,637
<br />23,125
<br />153,762
<br />325,116
<br />-
<br />Interfund payable
<br />-
<br />-
<br />-
<br />-
<br />32,531
<br />Due to other governmental units
<br />74,710
<br />288,977
<br />363,687
<br />82,261
<br />-
<br />Salaries payable
<br />31,284
<br />28,455
<br />59,739
<br />52,440
<br />-
<br />Accrued interest payable
<br />-
<br />12,000
<br />12,000
<br />26,848
<br />-
<br />Refundable deposits
<br />-
<br />84,550
<br />84,550
<br />88,380
<br />-
<br />Compensated absences payable - current portion
<br />16,582
<br />26,951
<br />43,533
<br />55,874
<br />197,087
<br />Bonds and notes payable - current portion
<br />-
<br />114,508
<br />114,508
<br />1,545,000
<br />-
<br />Interfund loan payable - current portion
<br />-
<br />-
<br />36,500
<br />-
<br />Total current liabilities
<br />253,213
<br />578,566
<br />831,779
<br />2,212,419
<br />229,618
<br />Noncurrent liabilities:
<br />Compensated absences payable - noncurrent portion
<br />38,060
<br />61,955
<br />100,015
<br />77,434
<br />453,121
<br />Bonds and notes payable - noncurrent portion
<br />-
<br />1,370,948
<br />1,370,948
<br />-
<br />-
<br />Interfund loan payable - noncurrent portion
<br />-
<br />-
<br />-
<br />36,500
<br />-
<br />Other post employement benefits
<br />32,102
<br />29,329
<br />61,431
<br />49,510
<br />-
<br />Totalnoncurrentliabilities
<br />70,162
<br />1,462,232
<br />1,532,394
<br />163,444
<br />453,121
<br />Total liabilities
<br />323,375
<br />2,040,798
<br />2,364,173
<br />2,375,863
<br />682,739
<br />Net position:
<br />Net investments in capital assets
<br />1,355,145
<br />4,250,700
<br />5,605,845
<br />4,523,383
<br />-
<br />Unrestricted
<br />883,594
<br />5,081,473
<br />5,965,067
<br />5,814,241
<br />(682,739)
<br />Total net position
<br />$2,238,739
<br />$9,332,173
<br />$11,570,912
<br />$10,337,624
<br />($682,739)
<br />The accompanying notes are an integral part of these financial statements.
<br />37
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