|
CITY OF ST. ANTHONY, MINNESOTA
<br />STATEMENT OF NET POSITION Statement 6
<br />PROPRIETARY FUNDS
<br />December 31, 2016
<br />With Comparatvie Totals For Enterprise Fund For December 31, 2015
<br />Governmental
<br />Activities -
<br />Liquor
<br />Water/Sewer/
<br />Water Plant
<br />Stormwater
<br />Utility
<br />Internal
<br />Service Fund
<br />Assets:2016 2015
<br />Current assets:
<br /> Cash and cash equivalents $439,441 $1,830,307 $85,552 $2,355,300 $3,696,648 $67,152
<br /> Interfund loan receivable - current portion - - - - 5,620 -
<br /> Receivables:
<br />Accounts 2,436 530,472 - 532,908 540,504 -
<br /> Due from other governments - 689 176,923 177,612 638,234 -
<br /> Prepaid items 15,106 16,021 - 31,127 27,989 -
<br /> Inventories - at cost 843,100 - - 843,100 845,365 -
<br /> Total current assets 1,300,083 2,377,489 262,475 3,940,047 5,754,360 67,152
<br />Noncurrent assets:
<br /> Interfund loan receivable - noncurrent portion - - - - 1,004,286 -
<br /> Capital assets:
<br /> Land - 5,653 2,084,301 2,089,954 2,089,954 -
<br /> Construction in progress - - 238,919 238,919 728,464 -
<br /> Buildings and structures 1,875,328 2,007,955 - 3,883,283 3,883,283 -
<br /> Furniture, fixtures and equipment 418,325 1,381,071 - 1,799,396 1,726,693 -
<br /> Distribution and collection system - 10,001,458 5,252,635 15,254,093 12,515,059 -
<br /> Software intangibles 26,022 - - 26,022 26,022 -
<br /> Total capital assets 2,319,675 13,396,137 7,575,855 23,291,667 20,969,475 0
<br /> Less: Allowance for depreciation (1,177,692) (6,345,870) (549,966) (8,073,528) (7,574,877) -
<br /> Net capital assets 1,141,983 7,050,267 7,025,889 15,218,139 13,394,598 0
<br />Total noncurrent assets 1,141,983 7,050,267 7,025,889 15,218,139 14,398,884 0
<br /> Total assets 2,442,066 9,427,756 7,288,364 19,158,186 20,153,244 67,152
<br />Deferred outflows of resources:
<br />Related to pensions - - - - - 9,821,863
<br />Liabilities:
<br />Current liabilities:
<br />Accounts payable 122,630 32,720 47,802 203,152 328,274 -
<br />Contracts payable - - 75,038 75,038 197,784 -
<br />Interfund payable - - - - 149,874 -
<br />Due to other governmental units 65,063 6,185 - 71,248 68,738 -
<br />Salaries payable 14,393 10,359 - 24,752 17,356 -
<br />Accrued interest payable - 9,167 - 9,167 10,125 -
<br />Refundable deposits - 66,795 - 66,795 71,555 -
<br />Compensated absences payable - current portion 19,963 31,255 - 51,218 50,748 208,086
<br />Bonds and notes payable - current portion - 129,508 - 129,508 119,508 -
<br /> Total current liabilities 222,049 285,989 122,840 630,878 1,013,962 208,086
<br />Noncurrent liabilities:
<br />Compensated absences payable - noncurrent portion 42,596 66,687 - 109,283 111,299 444,852
<br />Bonds and notes payable - noncurrent portion - 1,002,425 - 1,002,425 1,131,932 -
<br />Other post employement benefits 48,823 46,051 - 94,874 86,265 -
<br />Net pension liability - - - - - 14,584,653
<br /> Total noncurrent liabilities 91,419 1,115,163 0 1,206,582 1,329,496 15,029,505
<br /> Total liabilities 313,468 1,401,152 122,840 1,837,460 2,343,458 15,237,591
<br />Deferred inflows of resources:
<br />Related to pensions - - - - - 1,688,018
<br />Net position:
<br /> Net investments in capital assets 1,141,983 5,918,334 6,950,851 14,011,168 12,143,158 -
<br /> Unrestricted 986,615 2,108,270 214,673 3,309,558 5,666,628 (7,036,594)
<br /> Total net position $2,128,598 $8,026,604 $7,165,524 $17,320,726 $17,809,786 ($7,036,594)
<br />Net position reported above $17,320,726 $17,809,786
<br />Adjustment to report the cumulative internal balance for the net effect of activity
<br /> between the internal service fund and the enterprise funds over time.(137,777) (16,943)
<br />Net position of business-type activites (Statement 1)$17,182,949 $17,792,843
<br />Business-Type Activities Enterprise Funds
<br />Totals
<br />The accompanying notes are an integral part of these financial statements.
<br />35
|