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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 1,352,952$ 667,739$ 321,802$ 147,954$ 2,490,447$ 452,888$
<br />Accrued interest receivable 3,687 1,833 909 395 6,824 1,158
<br />Accounts receivable
<br />Customers 522,646 478,430 223,235 – 1,224,311 8,384
<br />Customer accounts certified to county 30,431 34,497 5,118 4,307 74,353 –
<br />Due from other governmental units 5,523 – – – 5,523 –
<br />Prepaid items 6,628 7,642 6,628 – 20,898 –
<br />Inventory 9,417 – – – 9,417 –
<br />Total current assets 1,931,284 1,190,141 557,692 152,656 3,831,773 462,430
<br />Noncurrent assets
<br />Capital assets
<br />Buildings and structures 818,476 16,564 – – 835,040 –
<br />Distribution and collection systems 12,760,264 9,807,900 5,395,646 – 27,963,810 –
<br />Machinery and equipment 301,955 338,598 745 – 641,298 –
<br />Office furniture and equipment 5,216 3,199 – – 8,415 –
<br />Construction in progress 86,417 151,480 144,038 – 381,935 –
<br />Total capital assets 13,972,328 10,317,741 5,540,429 – 29,830,498 –
<br />Less accumulated depreciation (4,952,454) (4,329,270) (958,974) – (10,240,698) –
<br />Total capital assets
<br /> (net of accumulated depreciation)9,019,874 5,988,471 4,581,455 – 19,589,800 –
<br />Total assets 10,951,158 7,178,612 5,139,147 152,656 23,421,573 462,430
<br />Deferred outflows of resources
<br />Pension plan deferments – PERA 28,346 32,333 21,036 – 81,715 –
<br />Liabilities
<br />Current liabilities
<br />Accounts payable 20,453 8,194 1,969 8,254 38,870 231,112
<br />Due to other governmental units 147,116 17,395 – – 164,511 11,621
<br />Accrued interest payable 29,896 4,688 – – 34,584 –
<br />Bonds payable 180,000 30,000 – – 210,000 –
<br />Compensated absences payable 19,309 21,655 14,853 1,805 57,622 393
<br />Total current liabilities 396,774 81,932 16,822 10,059 505,587 243,126
<br />Noncurrent liabilities
<br />Bonds payable 1,843,858 286,980 – – 2,130,838 –
<br />Compensated absences payable 6,436 7,218 4,951 602 19,207 131
<br />Net pension liability 197,230 224,972 146,369 – 568,571 –
<br />Total noncurrent liabilities 2,047,524 519,170 151,320 602 2,718,616 131
<br />Total liabilities 2,444,298 601,102 168,142 10,661 3,224,203 243,257
<br />Deferred inflows of resources
<br />Pension plan deferments – PERA 10,278 11,724 7,628 – 29,630 –
<br />Net position
<br />Net investment in capital assets 6,996,016 5,671,491 4,581,455 – 17,248,962 –
<br />Unrestricted 1,528,912 926,628 402,958 141,995 3,000,493 219,173
<br />Total net position 8,524,928$ 6,598,119$ 4,984,413$ 141,995$ 20,249,455$ 219,173$
<br />Business-Type Activities – Enterprise Funds
<br />CITY OF ARDEN HILLS
<br />Statement of Net Position
<br />Proprietary Funds
<br />as of December 31, 2020
<br />See notes to basic financial statements -19-
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