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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 />2013 2014 2015 2016
<br />Governmental activities:
<br />Net invested in capital assets $16,217,013 $14,953,582 $10,604,121 $10,024,670
<br />Restricted for:
<br /> Debt service 3,347,895 5,717,140 6,147,172 6,282,913
<br /> Redevelopment activity - - 12,411 -
<br /> Pensions - - - 197,073
<br /> Public safety 21,528 23,471 19,283 25,634
<br />Unrestricted (5,239,277) (9,513,189) (10,391,885) 1,689,042
<br />Total governmental
<br />activities net position $14,347,159 $11,181,004 $6,391,102 $18,219,332
<br />Business-type activities:
<br />Net invested in capital assets $5,605,845 $6,036,192 $12,143,158 $14,011,168
<br />Unrestricted 5,965,067 5,570,360 5,649,685 3,171,781
<br />Total business-type
<br />activities net position $11,570,912 $11,606,552 $17,792,843 $17,182,949
<br />Primary government:
<br />Net invested in capital assets $21,822,858 $20,989,774 $22,747,279 $24,035,838
<br />Restricted for:
<br />Debt service 3,347,895 5,717,140 6,147,172 6,282,913
<br />Redevelopment activity - - 12,411 -
<br /> Pensions - - - 197,073
<br />Public safety 21,528 23,471 19,283 25,634
<br />Unrestricted 725,790 (3,942,829) (4,742,200) 4,860,823
<br />Total primary government
<br />net position $25,918,071 $22,787,556 $24,183,945 $35,402,281
<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 />140
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