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CITY OF ST. ANTHONY, MINNESOTA
<br />STATEMENT OF NET POSITION Statement 1
<br />December 31, 2018
<br />With Comparative Totals For December 31, 2017
<br />Governmental Business-Type
<br />Activities Activities 2018 2017
<br />Assets:
<br />Cash and investments $14,705,310 $2,370,867 $17,076,177 $18,992,195
<br />Accrued interest 41,672 - 41,672 30,964
<br />Due from other governmental units 320,710 11,432 332,142 763,888
<br />Internal balances 206,699 (206,699) - -
<br />Accounts receivable - net 25,769 601,647 627,416 624,802
<br />Loans receivable 32,674 - 32,674 41,194
<br />Prepaid items 220,011 29,047 249,058 150,652
<br />Property taxes receivable 191,626 585 192,211 109,995
<br />Special assessments receivable 1,888,670 23,084 1,911,754 1,804,010
<br />Inventories - at cost 3,980 1,210,005 1,213,985 1,320,221
<br />Capital assets - net:
<br />Nondepreciable 4,503,614 2,089,954 6,593,568 9,438,514
<br />Depreciable 30,868,384 21,957,586 52,825,970 48,949,515
<br />Net pension asset 175,033 - 175,033 286,453
<br />Total assets 53,184,152 28,087,508 81,271,660 82,512,403
<br />Deferred outflows of resources:
<br />Related to other post employment benefits 30,066 - 30,066 -
<br />Related to pensions 4,124,695 - 4,124,695 5,681,820
<br />Total deferred outflows of resources 4,154,761 0 4,154,761 5,681,820
<br />Liabilities:
<br />Accounts payable 417,813 123,123 540,936 1,962,226
<br />Contracts payable 573,031 - 573,031 889,976
<br />Deposits payable 7,551 59,905 67,456 67,412
<br />Due to other governmental units 24,529 144,702 169,231 179,369
<br />Salaries payable 83,811 32,865 116,676 103,835
<br />Accrued interest payable 359,408 7,042 366,450 368,233
<br />Compensated absences payable:
<br />Due within one year 214,247 61,602 275,849 271,652
<br />Due in more than one year 443,347 127,472 570,819 570,204
<br />Bonds and notes payable (net of unamortized
<br />premiums and discounts):
<br />Due within one year 3,040,000 130,000 3,170,000 3,025,000
<br />Due in more than one year 28,639,649 737,916 29,377,565 29,940,715
<br />Other post employment benefits:
<br />Due in more than one year 803,931 - 803,931 722,331
<br />Net pension liability:
<br />Due in more than one year 4,499,785 - 4,499,785 5,735,585
<br />Total liabilities 39,107,102 1,424,627 40,531,729 43,836,538
<br />Deferred inflows of resources:
<br />Related to pensions 6,257,505 - 6,257,505 6,951,071
<br />Net position:
<br />Net investments in capital assets 10,422,047 23,179,624 33,601,671 32,426,524
<br />Restricted for:
<br />Debt service 7,097,594 - 7,097,594 6,537,390
<br />Pensions 200,075 - 200,075 219,561
<br />Public safety 31,141 - 31,141 23,865
<br />Unrestricted (5,776,551) 3,483,257 (2,293,294) (1,800,726)
<br />Total net position $11,974,306 $26,662,881 $38,637,187 $37,406,614
<br />Total
<br />Primary Government
<br />The accompanying notes are an integral part of these financial statements.
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