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Surface Internal
<br />Water Nonmajor Service
<br />Water Sewer Management Recycling Totals Funds
<br />Assets
<br />Current assets
<br />Cash and investments 823,235$ –$ 412,478$ 144,672$ 1,380,385$ 421,460$
<br />Accrued interest receivable 4,689 – 2,640 712 8,041 1,596
<br />Accounts receivable
<br />Customers 460,718 455,780 217,312 – 1,133,810 –
<br />Customer accounts certified to county 29,041 32,042 7,606 3,614 72,303 –
<br />Prepaid items 315 315 315 – 945 23
<br />Inventory 9,291 – – – 9,291 –
<br />Total current assets 1,327,289 488,137 640,351 148,998 2,604,775 423,079
<br />Noncurrent assets
<br />Capital assets
<br />Buildings and structures 818,476 16,564 – – 835,040 –
<br />Distribution and collection systems 9,581,089 9,430,330 4,258,519 – 23,269,938 –
<br />Machinery and equipment 315,109 634,405 1,187 – 950,701 –
<br />Office furniture and equipment 6,951 5,024 – – 11,975 –
<br />Vehicles 91,238 45,421 – – 136,659 –
<br />Construction in progress 181,402 54,393 89,150 – 324,945 –
<br />Total capital assets 10,994,265 10,186,137 4,348,856 – 25,529,258 –
<br />Less accumulated depreciation (4,274,644) (4,326,831) (635,783) – (9,237,258) –
<br />Total capital assets
<br /> (net of accumulated depreciation)6,719,621 5,859,306 3,713,073 – 16,292,000 –
<br />Total assets 8,046,910 6,347,443 4,353,424 148,998 18,896,775 423,079
<br />Deferred outflows of resources
<br />Pension plan deferments – PERA 44,057 50,314 34,834 – 129,205 –
<br />Liabilities
<br />Current liabilities
<br />Accounts payable 24,863 38,730 8,080 7,110 78,783 35,892
<br />Salaries payable 4,067 5,250 2,953 358 12,628 607
<br />Interfund payable – 291,870 – – 291,870 15,992
<br />Due to other governmental units 284,833 2,460 – 9,034 296,327 36,148
<br />Compensated absences payable 11,164 12,576 9,094 703 33,537 1,028
<br />Total current liabilities 324,927 350,886 20,127 17,205 713,145 89,667
<br />Noncurrent liabilities
<br />Compensated absences payable
<br /> (net of current portion)3,722 4,192 3,031 234 11,179 343
<br />Net pension liability 170,133 193,882 133,242 – 497,257 –
<br />Total noncurrent liabilities 173,855 198,074 136,273 234 508,436 343
<br />Total liabilities 498,782 548,960 156,400 17,439 1,221,581 90,010
<br />Deferred inflows of resources
<br />Pension plan deferments – PERA 73,058 83,742 56,855 – 213,655 –
<br />Net position
<br />Investment in capital assets 6,719,621 5,859,306 3,713,073 – 16,292,000 –
<br />Unrestricted 799,506 (94,251) 461,930 131,559 1,298,744 333,069
<br />Total net position 7,519,127$ 5,765,055$ 4,175,003$ 131,559$ 17,590,744$ 333,069$
<br />Business-Type Activities – Enterprise Funds
<br />CITY OF ARDEN HILLS
<br />Statement of Net Position
<br />Proprietary Funds
<br />as of December 31, 2017
<br />See notes to basic financial statements -22-
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