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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 />2012 2013 2014 2015
<br />Governmental activities:
<br />Net invested in capital assets $15,182,974 $16,217,013 $14,953,582 $10,604,121
<br />Restricted for:
<br /> Debt service 4,741,115 3,347,895 5,717,140 6,147,172
<br /> Redevelopment activity - - - 12,411
<br /> Pensions - - - -
<br /> Public safety 21,521 21,528 23,471 19,283
<br />Unrestricted (5,566,910) (5,239,277) (9,513,189) (10,391,885)
<br />Total governmental
<br />activities net position $14,378,700 $14,347,159 $11,181,004 $6,391,102
<br />Business-type activities:
<br />Net invested in capital assets $4,523,383 $5,605,845 $6,036,192 $12,143,158
<br />Unrestricted 5,814,241 5,965,067 5,570,360 5,649,685
<br />Total business-type
<br />activities net position $10,337,624 $11,570,912 $11,606,552 $17,792,843
<br />Primary government:
<br />Net invested in capital assets $19,706,357 $21,822,858 $20,989,774 $22,747,279
<br />Restricted for:
<br />Debt service 4,741,115 3,347,895 5,717,140 6,147,172
<br />Redevelopment activity - - - 12,411
<br /> Pensions - - - -
<br />Public safety 21,521 21,528 23,471 19,283
<br />Unrestricted 247,331 725,790 (3,942,829) (4,742,200)
<br />Total primary government
<br />net position $24,716,324 $25,918,071 $22,787,556 $24,183,945
<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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