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CITY OF ST. ANTHONY, MINNESOTA <br />SCHEDULE OF REVENUES, EXPENSES AND CHANGES Exhibit 9 <br />IN FUND NET POSITION <br />WATER AND SEWER ENTERPRISE FUND <br />For The Year Ended December 31, 2015 <br />With Comparative Totals For The Year Ended December 31, 2014 <br />704 Water Filtration <br />701 Water and Purification 701 Sewer 2015 2014 <br />Operating revenues: <br />Charges for services $897,232 $ - $947,618 $1,844,850 $1,789,849 <br />Connection charges 3,180 - 5,950 9,130 10,400 <br />Total operating revenues 900,412 0 953,568 1,853,980 1,800,249 <br />Operating expenses: <br />Personal services 413,080 76,595 295,468 785,143 738,151 <br />Supplies 14,567 37,081 13,414 65,062 80,317 <br />Contracted services and other 75,856 48,429 32,662 156,947 195,017 <br />Treatment charges (MCES) - - 593,381 593,381 620,470 <br />Other 116,197 23,009 29,508 168,714 208,478 <br />Depreciation 234,823 - 73,536 308,359 288,955 <br />Total operating expenses 854,523 185,114 1,037,969 2,077,606 2,131,388 <br />Operating income (loss) $45,889 ($185,114) ($84,401) (223,626) (331,139) <br />Nonoperating revenues (expenses): <br />Investment income 82,393 105,631 <br />Interest expense (19,984) (22,275) <br />Fees and cost of issuance (742) (683) <br />Refunds and reimbursements 45,655 - <br />Miscellaneous income 16,391 3,182 <br />Total nonoperating revenues (expenses) 123,713 85,855 <br />Income (loss) before capital <br />contributions and transfers (99,913) (245,284) <br />Capital contributions and transfers: <br />Capital contributions 677,200 490,656 <br />Transfers in - 15,645 <br />Transfers out (185,564) (100,000) <br />Change in net position 391,723 161,017 <br />Net position - January 1 9,493,190 9,332,173 <br />Net position - December 31 $9,884,913 $9,493,190 <br />Operations <br />Totals <br />142