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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 />2010 2011 2012
<br />Governmental activities:
<br />Net invested in capital assets $14,098,233 $15,334,754 $15,182,974
<br />Restricted for:
<br /> Debt service 4,372,871 4,263,706 4,741,115
<br /> Redevelopment activity - - -
<br /> Pensions - - -
<br /> Public safety 34,320 16,281 21,521
<br />Unrestricted (1,339,821) (6,358,682) (5,566,910)
<br />Total governmental
<br />activities net position $17,165,603 $13,256,059 $14,378,700
<br />Business-type activities:
<br />Net invested in capital assets $4,915,905 $4,767,233 $4,523,383
<br />Restricted for:
<br /> Debt service 120,000 - -
<br />Unrestricted 615,994 5,642,649 5,814,241
<br />Total business-type
<br />activities net position $5,651,899 $10,409,882 $10,337,624
<br />Primary government:
<br />Net invested in capital assets $19,014,138 $20,101,987 $19,706,357
<br />Restricted for:
<br />Debt service 4,492,871 4,263,706 4,741,115
<br />Redevelopment activity - - -
<br /> Pensions - - -
<br />Public safety 34,320 16,281 21,521
<br />Unrestricted (723,827) (716,033) 247,331
<br />Total primary government
<br />net position $22,817,502 $23,665,941 $24,716,324
<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 />146
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