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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 />2009 2010 2011
<br />Governmental activities:
<br />Net invested in capital assets $12,367,934 $14,098,233 $15,334,754
<br />Restricted for:
<br /> Debt service 6,782,289 4,372,871 4,263,706
<br /> Redevelopment activity - - -
<br /> Pensions - - -
<br /> Public safety 60,985 34,320 16,281
<br />Unrestricted (3,478,013) (1,339,821) (6,358,682)
<br />Total governmental
<br />activities net position $15,733,195 $17,165,603 $13,256,059
<br />Business-type activities:
<br />Net invested in capital assets $5,017,685 $4,915,905 $4,767,233
<br />Restricted for:
<br /> Debt service 120,000 120,000 -
<br />Unrestricted 730,653 615,994 5,642,649
<br />Total business-type
<br />activities net position $5,868,338 $5,651,899 $10,409,882
<br />Primary government:
<br />Net invested in capital assets $17,385,619 $19,014,138 $20,101,987
<br />Restricted for:
<br />Debt service 6,902,289 4,492,871 4,263,706
<br />Redevelopment activity - - -
<br /> Pensions - - -
<br />Public safety 60,985 34,320 16,281
<br />Unrestricted (2,747,360) (723,827) (716,033)
<br />Total primary government
<br />net position $21,601,533 $22,817,502 $23,665,941
<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 />152
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