CITY OF DES MOINES, IOWA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2012
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1 CITY OF DES MOINES, IOWA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2012 BUSINESS-TYPE ACTIVITIES - SEWER AIRPORT PARKING SYSTEM ASSETS Current assets: Unrestricted current assets: Cash and pooled cash investments $ --- $ 5,956,322 $ 1,255,876 Taxes receivable Accounts receivable , ,956 Special assessments receivable ,336 Due from other funds , Due from other governmental units ,701 1,136,156 Inventory Prepaid items ,252 Deferred charges --- 8,905 26,048 Total unrestricted current assets --- 6,053,321 2,770,624 Restricted current assets: Cash and pooled cash investments ,448 Investments --- 2, Interest receivable --- 2, Total restricted current assets --- 4, ,236 Total current assets --- 6,057,642 3,120,860 Noncurrent assets: Deferred charges , ,335 Restricted cash and pooled cash investments Restricted investments --- 1,954,500 1,920,000 Restricted interest receivable Capital assets Land ,970,647 1,311,076 Construction in progress --- 1,952,487 39,147,909 Buildings ,309, ,492 Improvements other than buildings ,740, ,456,254 Machinery and equipment --- 1,154,243 6,431,734 Accumulated depreciation --- (55,634,763) (47,142,547) Total capital assets, net of accumulated depreciation ,492, ,777,918 Total noncurrent assets ,481, ,823,253 Total assets $ --- $ 67,539,474 $ 143,944,113 32
2 ENTERPRISE FUNDS GOVERNMENTAL ACTIVITIES MUNICIPAL OTHER TOTAL INTERNAL STORMWATER HOUSING ENTERPRISE ENTERPRISE SERVICE UTILITY AGENCY FUNDS FUNDS FUNDS $ 4,709,012 $ 1,820,599 $ 4,997,122 $ 18,738,931 $ 7,713, , ,240 33, ,401 1,038,545 4,505 35, , , ,364 98, , ,583 7,914 1,872,859 26, , , ,924 18,160 18, ,013 42,169 48, , ,301,665 2,286,451 5,671,363 22,083,424 8,109, , , , , , , ,301,665 2,887,751 5,671,363 23,039,281 8,109, , , ,833 9,867, ,201, ,064, ,938, , , ,527 1,467, ,497 16,505, ,227, ,327, ,014,729 1,474,219 98,372, ,995,905 5,845,815 3,483, ,522, ,308,404 1,403,726 14,215,955 26,514,062 34,902,927 (10,031,254) (28,192,659) (11,407,697) (152,408,920) (30,278,909) 124,133,158 12,539,171 7,889, ,832,849 4,624, ,869,503 22,406,498 7,889, ,470,703 4,624,018 $ 135,171,168 $ 25,294,249 $ 13,560,980 $ 385,509,984 $ 12,733,489 (continued) 33
3 CITY OF DES MOINES, IOWA STATEMENT OF NET ASSETS (CONTINUED) PROPRIETARY FUNDS June 30, 2012 BUSINESS-TYPE ACTIVITIES - SEWER AIRPORT PARKING SYSTEM LIABILITIES Liabilities: Current liabilities: Accounts payable $ --- $ 221,429 $ 53,376 Contracts payable ,666 1,538,001 Accrued wages payable ,182 99,819 Accrued employee benefits , ,487 Due to other funds , Tenant security deposits Notes payable ,747 Accrued interest payable ,819 75,936 Revenue bonds payable, net --- 1,505,000 1,736,878 Unearned revenue Other liabilities Total --- 2,360,092 4,597,244 Current liabilities payable from restricted assets: Revenue bonds payable, net ,236 Accrued interest payable --- 4, Total current liabilities payable from restricted assets --- 4, , ,364,413 4,947,480 Total current liabilities Noncurrent liabilities: Accrued employee benefits , ,930 Other postemployment benefits , ,700 Advance from other funds --- 4,230, Notes payable ,013 Revenue bonds payable, net ,350,000 18,251,256 Other liabilities Total noncurrent liabilities ,725,374 19,618,899 Total liabilities ,089,787 24,566,379 NET ASSETS Invested in capital assets, net of related debt ,637, ,367,666 Restricted: Public housing program Housing assistance payments Debt retirement --- 1,954,500 1,920,000 Unrestricted ,202 (909,932) Total net assets $ --- $ 47,449,687 $ 119,377,734 The notes to the financial statements are an integral part of this statement. 34
4 GOVERNMENTAL ENTERPRISE FUNDS ACTIVITIES MUNICIPAL OTHER TOTAL INTERNAL STORMWATER HOUSING ENTERPRISE ENTERPRISE SERVICE UTILITY AGENCY FUNDS FUNDS FUNDS $ 59,228 $ 430,830 $ 111,862 $ 876,725 $ 918,118 2,620, ,273, ,970 59,060 73, ,993 76, , , , ,354 1,994, ,719 49, ,681 78, , , , ,872 1,965, , , , ,834, ,076, , ,880 19, ,804, , ,225 15,369,099 3,087, , , , ,804, , ,225 15,723,656 3,087, , , ,048 1,598, , , , , , , ,950,105 8,180, , ,687 2,110, ,012, ,613, , , ,104, ,061 5,240,352 76,269, ,198 39,909,371 1,343,634 6,083,577 91,992,748 3,535,548 88,154,675 12,539,171 6,754, ,453,555 4,624, ,867, ,867, , , ,232, ,106, ,874, , ,345 5,488,256 4,573,923 $ 95,261,797 $ 23,950,615 $ 7,477,403 $ 293,517,236 $ 9,197,941 35
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6 CITY OF DES MOINES, IOWA RECONCILIATION OF ENTERPRISE FUNDS NET ASSETS TO THE STATEMENT OF NET ASSETS June 30, 2012 Total enterprise funds net assets $ 293,517,236 Amounts reported for enterprise activities in the statement of net assets are different because: Internal service funds are used by management to charge the costs of certain services to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Net assets of business-type activities $ (3,801,378) 289,715,858 The notes to the financial statements are an integral part of this statement. 37
7 CITY OF DES MOINES, IOWA STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS For the Fiscal Year Ended June 30, 2012 BUSINESS-TYPE ACTIVITIES - SEWER AIRPORT PARKING SYSTEM Operating revenues: Charges for sales and services $ 15,096,681 $ 8,863,630 $ 31,360,268 Operating grants Miscellaneous ,765 Total operating revenues 15,096,681 8,863,630 31,434,033 Operating expenses: Personal services 2,497,923 1,096,924 4,221,917 Contractual services 2,405,018 3,978,545 18,362,066 Commodities 661, , ,343 Depreciation 4,467,321 3,378,032 2,992,601 Other charges 30,236 2,193,957 5,477,280 Total operating expenses 10,062,249 10,832,790 31,540,207 Operating income (loss) 5,034,432 (1,969,160) (106,174) Non-operating revenues (expenses): Donations and contributions , Gain/(loss) on disposal of capital assets --- (3,069) 15,305 Investment earnings 10,324 11, ,351 Proceeds from damage claims --- 1, Passenger/customer facility charge revenue 1,887, Housing assistance provided Contribution to component unit (239,624,472) Contribution to general government (19,737,705) (285,189) --- Interest expense and fiscal charges (794,791) (1,075,174) (974,058) Total nonoperating revenues (expenses) (258,259,041) (1,068,773) (820,402) Income (loss) before capital grants, contributions and transfers (253,224,609) (3,037,933) (926,576) Capital grants and contributions 2,205, ,809,139 Transfers in --- 1,200,000 4,331,777 Transfers out --- (50,000) (1,698,986) Change in net assets (251,018,637) (1,887,933) 8,515,354 Total nets assets - beginning 251,018,637 49,337, ,862,380 Total net assets - ending $ --- $ 47,449,687 $ 119,377,734 The notes to the financial statements are an integral part of this statement. 38
8 GOVERNMENTAL ENTERPRISE FUNDS ACTIVITIES MUNICIPAL OTHER TOTAL INTERNAL STORMWATER HOUSING ENTERPRISE ENTERPRISE SERVICE UTILITY AGENCY FUNDS FUNDS FUNDS $ 17,490,647 $ 1,295,707 $ 12,525,224 $ 86,632,157 $ 40,878, ,718, ,718, , , ,588 64,427 17,713,463 20,013,987 12,666, ,788,025 40,943,283 5,739,769 3,753,191 4,531,886 21,841,610 4,851,682 2,358,830 18,064,713 4,569,831 49,739,003 25,836, , ,591 2,326,684 6,312,272 1,778,056 1,664,971 1,032,037 15,313,018 1,402,684 2,433, ,045 10,820, ,393 12,961,552 23,482,875 11,161, ,041,063 38,579,651 4,751,911 (3,468,888) 1,504,841 5,746,962 2,363, ,117 10,702 (14,899) (54,107) (14,961) (71,731) 96, ,699 13,825 8, , , ,887, (2,800,000) --- (2,800,000) (239,624,472) (20,022,894) (68,601) (2,912,624) ,800 (2,840,282) (74,728) (262,944,426) 107,611 4,870,711 (6,309,170) 1,430,113 (257,197,464) 2,471,243 6,537,700 1,010, ,563, ,486, ,018, (2,159,601) --- (90,000) (3,998,587) ,735,625 (5,298,868) 1,340,265 (234,614,194) 2,471,243 81,526,172 29,249,483 6,137, ,131,430 6,726,698 $ 95,261,797 $ 23,950,615 $ 7,477,403 $ 293,517,236 $ 9,197,941 39
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10 CITY OF DES MOINES, IOWA RECONCILIATION OF THE CHANGE IN NET ASSETS OF ENTERPRISE FUNDS TO THE STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30, 2012 Net changes in net assets in enterprise funds Amounts reported for proprietary activities in the statement of activities are different because: Internal service funds are used by management to charge the costs of various activities internally to individual funds. The net expense of certain activities of internal service funds is reported with business-type $ (234,614,194) (272,986) Change in net assets of business-type activities $ (234,887,180) The notes to the financial statements are an integral part of this statement. 41
11 CITY OF DES MOINES, IOWA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS For the Fiscal Year Ended June 30, 2012 BUSINESS-TYPE ACTIVITIES - CASH FLOWS FROM OPERATING ACTIVITIES SEWER AIRPORT PARKING SYSTEM Receipts from customers and users $ 16,958,277 $ 8,877,235 $ 30,460,216 Receipts from interfund services provided Payments to suppliers (2,950,133) (6,356,154) (25,079,945) Payments to employees (2,971,039) (1,149,239) (4,409,910) Receipts from miscellaneous revenue ,765 Payments for interfund services used Net cash provided (used) by operating activities 11,037,105 1,371,842 1,044,126 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Proceeds from interfund accounts --- 4,649, Payments to interfund accounts --- (1,702) --- Proceeds from damage claims --- 1, Housing assistance provided Transfers In --- 1,200,000 4,331,777 Transfers Out --- (50,000) (1,698,986) Intergovernmental receipts Intergovernmental disbursements Cash contribution to component unit (25,356,017) Donations and contributions , Net cash provided (used) by capital and related financing activities (25,356,017) 6,081,031 2,632,791 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from intergovernmental and capital grants 1,266, ,651,315 Proceeds from passenger facility charges 1,368, Proceeds from customer facility charges 591, Interest paid on capital debt (309,122) (1,194,074) (1,081,955) Principal paid on short-term debt --- (6,142,947) --- Principal paid on long-term debt and leases (4,906) --- (5,451,130) Proceeds from sale of capital assets ,621 15,305 Acquisition and construction of capital assets (5,152,243) (612,777) (9,609,806) Net cash provided (used) by capital and related financing activities (2,240,347) (7,273,177) (9,476,271) 42
12 MUNICIPAL OTHER GOVERNMENTAL ACTIVITIES STORMWATER HOUSING ENTERPRISE INTERNAL UTILITY AGENCY FUNDS TOTALS SERVICE FUNDS $ 18,729,988 $ 19,841,097 $ 12,270,020 $ 107,136,833 $ 3,348, ,598,608 (5,628,841) (17,698,901) (5,715,079) (63,429,053) (29,522,092) (5,967,464) (3,813,729) (4,599,128) (22,910,509) (4,957,847) 222, , (302,291) 7,356,499 (1,671,533) 1,955,813 21,093,852 6,165, ,936 4,673,300 78, (171,527) --- (173,229) (98,083) , (2,800,000) --- (2,800,000) --- 4,486, ,018, (2,159,601) --- (90,000) (3,998,587) (25,658) (25,356,017) ,117 10,702 2,327,214 (2,971,527) (65,912) (17,352,420) (34,218) 6,208,019 1,010, ,135, ,368, , (1,333,226) --- (70,439) (3,988,816) (6,142,947) --- (5,078,270) --- (445,465) (10,979,771) , ,000 81, , ,531 (16,666,343) (1,066,007) (409,523) (33,516,699) (901,338) (16,859,719) 74,295 (844,017) (36,619,236) (780,807) (continued) 43
13 CITY OF DES MOINES, IOWA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS For the Fiscal Year Ended June 30, 2012 BUSINESS-TYPE ACTIVITIES - CASH FLOWS FROM INVESTING ACTIVITIES SEWER AIRPORT PARKING SYSTEM Proceeds from sales and maturities of investments $ 4,349, $ 1,925,050 Purchase of investments (3,873,036) --- (1,925,050) Interest and dividends received 73,834 7, ,029 Net cash provided by investing activities 550,662 7, ,029 Net increase (decrease) in cash and cash equivalents (16,008,597) 187,604 (5,683,325) Cash and cash equivalents, beginning of year 16,008,597 5,768,718 7,288,649 Cash and cash equivalents, end of year $ - $ 5,956,322 $ 1,605,324 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ 5,034,432 $ (1,969,160) $ (106,174) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation expense 4,467,321 3,378,032 2,992,601 Amortization/Accretion 27,755 12,844 28,277 (Increase) decrease in accounts and taxes receivable 289,904 (17,841) (117,700) (Increase) decrease in special assessments receivable (30,204) (Increase) decrease in due from other governmental units ,446 (752,148) (Increase) decrease in inventories (115,244) (Increase) decrease in prepaid items (95,957) (298) (14) (Increase) decrease in accounts and contracts payable 327,836 (8,226) (165,769) Increase (decrease) in accrued wages payable --- (37,445) (118,235) Increase (decrease) in accrued employee benefits (473,116) (14,870) (69,758) Increase (decrease) in due to other governmental units (616,750) Increase in amounts owed to signatory airlines 1,656, Increase (decrease) in other liabilities, self-sufficiency participation and tenant security deposits 5,700 (2,640) --- Increase (decrease) in unearned revenue (87,847) Total adjustments 6,002,673 3,341,002 1,150,300 Net cash provided (used) by operating activities $ 11,037,105 $ 1,371,842 $ 1,044,126 Schedule of noncash investing and financing activities: Increase (decrease) in fair value of investments (43,016) (4,013) (22,501) Schedule of noncash capital and related financing activities: Gain (loss) on disposal of capital assets --- (3,069) 15,305 Capitalized Interest Payments (proceeds) on contracts payable for acquisition of capital assets 639, ,278 Capital assets contributed ,824 Acquisition of capital asssets through notes payable ,147,482 Contribution to component unit, net of $719,355 of bond issuance costs (213,549,100) Capital contribution to Governmental activities (19,737,705) (285,189) --- The notes to the financial statements are an integral part of this statement. 44
14 MUNICIPAL OTHER GOVERNMENTAL ACTIVITIES STORMWATER HOUSING ENTERPRISE INTERNAL UTILITY AGENCY FUNDS TOTALS SERVICE FUNDS $ 1,328,958 $ --- $ --- $ 7,603,872 $ --- (3,273,569) (9,071,655) ,320 13,825 8, , (1,899,291) 13,825 8,834 (1,202,033) --- (9,075,297) (4,554,940) 1,054,718 (34,079,837) 5,350,155 14,118,142 16,844,166 3,942,404 63,970,676 2,363,545 $ 5,042,845 $ 12,289,226 $ 4,997,122 $ 29,890,839 $ 7,713,700 $ 4,751,911 $ (3,468,888) $ 1,504,841 $ 5,746,962 $ 2,363,632 1,778,056 1,664,971 1,032,037 15,313,018 1,402,684 52, , (33,870) 42,700 (423,814) (260,621) 13,521 (9,447) ,864 (25,787) --- 1,282,658 (283,829) 13, , (115,241) 327,013 (2,033) 20,734 (254) (77,822) 11,439 (189,579) 345,075 (117,358) 191,979 2,162,450 (153,630) (96,654) (132,120) (538,084) (132,371) (74,065) 36,116 64,878 (530,815) 26, (616,750) ,656, (45,579) 71, , (3,038) --- (90,885) (9,394) 2,604,588 1,797, ,972 15,346,890 3,801,548 $ 7,356,499 $ (1,671,533) $ 1,955,813 $ 21,093,852 $ 6,165,180 (179,796) (249,326) --- (14,899) --- (14,961) (17,624) 96,909 1,225, ,225, (591,324) , , , ,147, (213,549,100) (20,022,894)
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