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CITY OF ST. ANTHONY, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />December 31, 2014
<br />With Comparative Totals For December 31, 2013
<br />Statement 1
<br />Liabilities:
<br />14,953,582 6,036,192
<br />Primary Government
<br />19,927,858
<br />Restricted for:
<br />Governmental
<br />Business -Type
<br />Totals
<br />808,869
<br />651,511
<br />Activities
<br />Activities
<br />2014
<br />2013
<br />Assets:
<br />Deposits payable
<br />2,000
<br />77,825
<br />79,825
<br />Cash and investments
<br />$9,211,416
<br />$4,125,755
<br />$13,337,171
<br />$13,870,626
<br />Funds held in trust
<br />1,290,049
<br />-
<br />1,290,049
<br />1,392,296
<br />Accrued interest
<br />24,434
<br />-
<br />24,434
<br />17,584
<br />Due from other governmental units
<br />296,805
<br />-
<br />296,805
<br />662,976
<br />Internal balances
<br />(1,015,526)
<br />1,015,526
<br />-
<br />-
<br />Accounts receivable - net
<br />32,620
<br />501,365
<br />533,985
<br />585,842
<br />Prepaid items
<br />86,579
<br />26,102
<br />112,681
<br />66,128
<br />Property taxes receivable
<br />270,260
<br />-
<br />270,260
<br />217,312
<br />Special assessments receivable
<br />1,789,048
<br />-
<br />1,789,048
<br />1,758,676
<br />Funds held for others
<br />71,513
<br />-
<br />71,513
<br />61,049
<br />Inventories - at cost
<br />6,188
<br />869,602
<br />875,790
<br />828,346
<br />Capital assets - net:
<br />Due in more than one year
<br />435,428
<br />74,279
<br />509,707
<br />Nondepreciable
<br />6,826,553
<br />177,807
<br />7,004,360
<br />5,469,511
<br />Depreciable
<br />32,011,870
<br />7,229,333
<br />39,241,203
<br />39,497,246
<br />Total assets
<br />50,901,809
<br />13,945,490
<br />64,847,299
<br />64,427,592
<br />Liabilities:
<br />14,953,582 6,036,192
<br />20,989,774
<br />19,927,858
<br />Restricted for:
<br />Accounts payable
<br />440,853
<br />368,016
<br />808,869
<br />651,511
<br />Contracts payable
<br />309,638
<br />152,642
<br />462,280
<br />77,447
<br />Deposits payable
<br />2,000
<br />77,825
<br />79,825
<br />425,550
<br />Due to other governmental units
<br />42,894
<br />68,627
<br />111,521
<br />448,499
<br />Salaries payable
<br />209,051
<br />61,792
<br />270,843
<br />241,473
<br />Accrued interest payable
<br />418,372
<br />11,083
<br />429,455
<br />473,460
<br />Compensated absences payable:
<br />Due within one year
<br />203,559
<br />47,272
<br />250,831
<br />240,620
<br />Due in more than one year
<br />458,407
<br />106,454
<br />564,861
<br />553,136
<br />Bonds and notes payable (net of unamortized
<br />premiums and discounts):
<br />Due within one year
<br />3,801,767
<br />119,508
<br />3,921,275
<br />3,895,556
<br />Due in more than one year
<br />29,055,583
<br />1,251,440
<br />30,307,023
<br />31,085,699
<br />Other post employment benefits:
<br />Due in more than one year
<br />435,428
<br />74,279
<br />509,707
<br />416,570
<br />Total liabilities
<br />35,377,552
<br />2,338,938
<br />37,716,490
<br />38,509,521
<br />Net position:
<br />Net investments in capital assets
<br />14,953,582 6,036,192
<br />20,989,774
<br />19,927,858
<br />Restricted for:
<br />Debt service
<br />5,717,140 -
<br />5,717,140
<br />5,242,895
<br />Public safety
<br />23,471 -
<br />23,471
<br />21,528
<br />Unrestricted
<br />(5,169,936) 5,570,360
<br />400,424
<br />725,790
<br />Total net position
<br />$15,524,257 $11,606,552
<br />$27,130,809
<br />$25,918,071
<br />The accompanying notes are an integral part of these financial statements.
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