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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 />2006 2007 2008 2009
<br />Governmental activities:
<br />Net invested in capital assets $9,108,004 $12,640,902 $13,372,903 $12,367,934
<br />Restricted for:
<br /> Debt service 6,541,771 3,228,881 2,327,517 6,782,289
<br /> Redevelopment activity - - - -
<br /> Public safety 42,994 53,908 63,701 60,985
<br />Unrestricted 2,287,779 (383,292) 90,615 (3,478,013)
<br />Total governmental
<br />activities net position $17,980,548 $15,540,399 $15,854,736 $15,733,195
<br />Business-type activities:
<br />Net invested in capital assets $1,822,792 $2,703,188 $4,745,674 $5,017,685
<br />Restricted for:
<br /> Debt service 120,000 120,000 120,000 120,000
<br />Unrestricted 1,973,533 1,183,416 1,042,856 730,653
<br />Total business-type
<br />activities net position $3,916,325 $4,006,604 $5,908,530 $5,868,338
<br />Primary government:
<br />Net invested in capital assets $10,930,796 $15,344,090 $18,118,577 $17,385,619
<br />Restricted for:
<br />Debt service 6,661,771 3,348,881 2,447,517 6,902,289
<br />Redevelopment activity - - - -
<br />Public safety 42,994 53,908 63,701 60,985
<br />Unrestricted 4,261,312 800,124 1,133,471 (2,747,360)
<br />Total primary government
<br />net position $21,896,873 $19,547,003 $21,763,266 $21,601,533
<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 />Note: GASB 68 was implemented in 2015. Net position was restated for 2014 to reflect the reporting of net pension liability
<br /> and pension related deferred outflows of resources. Net position for years prior to 2014 was not restated.
<br />Note: The City closed the Stormwater Improvement Capital Project Fund during 2015 and transferred the majority
<br /> of the net position to the Stormwater Utility Fund.
<br />Fiscal Year
<br />148
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