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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 />2014 2015 2016 2017
<br />Governmental activities:
<br />Net invested in capital assets $14,953,582 $10,604,121 $10,024,670 $10,274,946
<br />Restricted for:
<br /> Debt service 5,717,140 6,147,172 6,282,913 6,537,390
<br /> Redevelopment activity - 12,411 - -
<br /> Pensions - - 197,073 219,561
<br /> Public safety 23,471 19,283 25,634 23,865
<br />Unrestricted (9,513,189) (10,391,885) 1,689,042 (5,330,379)
<br />Total governmental
<br />activities net position $11,181,004 $6,391,102 $18,219,332 $11,725,383
<br />Business-type activities:
<br />Net invested in capital assets $6,036,192 $12,143,158 $14,011,168 $22,151,578
<br />Unrestricted 5,570,360 5,649,685 3,171,781 3,529,653
<br />Total business-type
<br />activities net position $11,606,552 $17,792,843 $17,182,949 $25,681,231
<br />Primary government:
<br />Net invested in capital assets $20,989,774 $22,747,279 $24,035,838 $32,426,524
<br />Restricted for:
<br />Debt service 5,717,140 6,147,172 6,282,913 6,537,390
<br />Redevelopment activity - 12,411 - -
<br /> Pensions - - 197,073 219,561
<br />Public safety 23,471 19,283 25,634 23,865
<br />Unrestricted (3,942,829) (4,742,200) 4,860,823 (1,800,726)
<br />Total primary government
<br />net position $22,787,556 $24,183,945 $35,402,281 $37,406,614
<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 />142
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