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CITY OF ST. ANTHONY, MINNESOTA <br />NET POSITION BY COMPONENT <br />Last Ten Fiscal Years <br />(Accrual Basis of Accounting) <br />Governmental activities: <br />Net invested in capital assets, <br />Restricted for: <br />Debt service <br />Public safety <br />Unrestricted <br />Total governmental <br />activities net position <br />Business -type activities: <br />Net invested in capital assets, <br />Restricted for: <br />Debt service <br />Unrestricted <br />Total business -type <br />activities net position <br />Primary government: <br />Net invested in capital assets, <br />Restricted for: <br />Debt service <br />Public safety <br />Unrestricted <br />Total primary government <br />net position <br />2005 <br />$4,785,860 <br />8,164,796 <br />50,191 <br />3,729,287 <br />$16,730,134 <br />$1,758,506 <br />120,000 <br />2,157,418 <br />Fiscal Year <br />2006 <br />$9,108,004 <br />6,541,771 <br />42,994 <br />2,287,779 <br />$17,980,548 <br />$1,822,792 <br />120,000 <br />1,973,533 <br />2007 <br />$12,640,902 <br />3,228,881 <br />53,908 <br />(383,292) <br />$15,540,399 <br />$2,703,188 <br />120,000 <br />1,183,416 <br />2008 <br />$13,372,903 <br />2,327,517 <br />63,701 <br />90,615 <br />$15,854,736 <br />$4,745,674 <br />120,000 <br />1,042,856 <br />$4,035,924 $3,916,325 $4,006,604 $5,908,530 <br />$6,544,366 <br />8,284,796 <br />50,191 <br />5,886,705 <br />$20,766,058 <br />$10,930,796 <br />6,661,771 <br />42,994 <br />4,261,312 <br />$21,896,873 <br />$15,344,090 <br />3,348,881 <br />53,908 <br />800,124 <br />$19,547,003 <br />Comparable GASB Statement 34 information is available for years beginning in 2005; the City has chosen to provide <br />information for that year forward. Ultimately, this table will contain information for ten years. <br />Note: GASB 65 was implemented in 2013. Net position was restated for 2012 to reflect the expensing of bond issuance <br />costs in the year of issuance. <br />Net position for years prior to 2012 was not restated. <br />128 <br />$18,118,577 <br />2,447,517 <br />63,701 <br />1,133,471 <br />$21,763,266 <br />