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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 />2011 2012 2013
<br />Governmental activities:
<br />Net invested in capital assets $15,334,754 $15,182,974 $16,217,013
<br />Restricted for:
<br /> Debt service 4,263,706 4,741,115 3,347,895
<br /> Redevelopment activity - - -
<br /> Pensions - - -
<br /> Public safety 16,281 21,521 21,528
<br />Unrestricted (6,358,682) (5,566,910) (5,239,277)
<br />Total governmental
<br />activities net position $13,256,059 $14,378,700 $14,347,159
<br />Business-type activities:
<br />Net invested in capital assets $4,767,233 $4,523,383 $5,605,845
<br />Unrestricted 5,642,649 5,814,241 5,965,067
<br />Total business-type
<br />activities net position $10,409,882 $10,337,624 $11,570,912
<br />Primary government:
<br />Net invested in capital assets $20,101,987 $19,706,357 $21,822,858
<br />Restricted for:
<br />Debt service 4,263,706 4,741,115 3,347,895
<br />Redevelopment activity - - -
<br /> Pensions - - -
<br />Public safety 16,281 21,521 21,528
<br />Unrestricted (716,033) 247,331 725,790
<br />Total primary government
<br />net position $23,665,941 $24,716,324 $25,918,071
<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.
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