CITY OF DES MOINES, IOWA COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016
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1 COMBINING STATEMENT OF NET POSITION SCHEDULE ALL PARKING ACCOUNTS June 30, 2016 PARK AND PARKING RIDE TOTALS Current assets: Unrestricted current assets: Cash and investments $ 1,130,870 $ 4,728,311 $ 5,859,181 Accounts receivable 6, ,928 Due from other funds --- 1,629,409 1,629,409 Due from other governmental units 11, ,291 Total current assets 1,149,089 6,357,720 7,506,809 Noncurrent assets: ASSETS Capital assets Land 10,140,557 1,735,829 11,876,386 Construction in progress 5,386, ,850 5,654,549 Buildings 63,739, ,713 64,449,039 Improvements other than buildings 16,887,675 17,816,005 34,703,680 Machinery and equipment 1,148, ,148,917 Accumulated depreciation (53,990,038) (10,273,818) (64,263,856) Total capital assets, net of accumulated depreciation 43,313,136 10,255,579 53,568,715 Total noncurrent assets 43,313,136 10,255,579 53,568,715 Total assets $ 44,462,225 $ 16,613,299 $ 61,075,524 DEFERRED OUTFLOW OF RESOURCES Pension related deferred outflows $ 166, $ 166,
2 LIABILITIES PARK AND PARKING RIDE TOTALS Liabilities: Current liabilities: Accounts payable $ 367,844 $ 26,645 $ 394,489 Contracts payable 591,544 8, ,579 Accrued wages payable 72, ,586 Accrued employee benefits 102, ,217 Due to other funds 1,604,356 3,642 1,607,998 Accrued interest payable 12, ,708 General obligation bonds payable, net 1,855, ,855,000 Total current liabilities 4,606,234 38,343 4,644,577 Noncurrent liabilities: Accrued employee benefits 163, ,575 Other postemployment benefits 72, ,858 Net pension liability 501, ,652 Advance from other funds 2,727, ,727,421 General obligation bonds payable, net 5,923, ,923,570 Total noncurrent liabilities 9,389, ,389,076 Total liabilities 13,995,310 38,343 14,033,653 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 131, ,217 NET POSITION Net investment in capital assets 35,534,566 10,255,579 45,790,145 Unrestricted (5,032,445) 6,319,377 1,286,932 Total net position $ 30,502,121 $ 16,574,956 $ 47,077,
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4 COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION ALL PARKING ACCOUNTS For the Fiscal Year Ended June 30, 2016 PARK AND PARKING RIDE TOTALS Operating revenues: Charges for sales and services $ 9,317,625 $ 1,315,359 $ 10,632,984 Total operating revenues 9,317,625 1,315,359 10,632,984 Operating expenses: Personal services 1,254, ,254,676 Contractual services 4,882,420 2,091,108 6,973,528 Commodities 265, ,092 Depreciation 3,043, ,719 3,686,632 Other charges 148,690 4, ,068 Total operating expenses 9,595,652 2,738,344 12,333,996 Operating (loss) (278,027) (1,422,985) (1,701,012) Non-operating revenues (expenses): Investment earnings ,479 14,479 Proceeds from damage claims 1, ,428 Gain on disposal of capital assets 541,483 57, ,361 Interest expense and fiscal charges (135,963) --- (135,963) Total nonoperating revenues (expenses) 406,948 72, ,305 (Loss) before transfers 128,921 (1,350,628) (1,221,707) Transfers in 3,414, ,414,000 Change in net position 3,542,921 (1,350,628) 2,192,293 Total net position - beginning 26,959,200 17,925,584 44,884,784 Total net position - ending $ 30,502,121 $ 16,574,956 $ 47,077,
5 COMBINING SCHEDULE OF CASH FLOWS ALL PARKING ACCOUNTS For the Fiscal Year Ended June 30, 2016 CASH FLOWS FROM OPERATING ACTIVITIES PARK AND PARKING RIDE TOTALS Receipts from customers and users $ 9,341,115 $ 1,315,359 $ 10,656,474 Payments to suppliers (4,802,973) (2,130,384) (6,933,357) Payments to employees (1,199,698) (1,262) (1,200,960) Proceeds from damage claims 1, ,428 Net cash provided by (used in) operating activities 3,339,872 (816,287) 2,523,585 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Proceeds from interfund accounts 847, ,915 Payments to interfund accounts - (1,625,767) (1,625,767) Transfers In 3,414, ,414,000 Net cash provided by (used in) noncapital and related financing 4,261,915 (1,625,767) 2,636,148 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Interest paid on capital debt (214,414) --- (214,414) Principal paid on long-term debt (1,825,000) --- (1,825,000) Proceeds from sale of capital assets 1,934,089 2,312,897 4,246,986 Acquisition and construction of capital assets (7,997,748) (379,809) (8,377,557) Net cash provided by (used in) capital and related financing activities (8,103,073) 1,933,088 (6,169,985) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends received ,479 14,479 Net cash provided by (used in) investing activities ,479 14,479 Net (decrease) in cash and cash equivalents (501,286) (494,487) (995,773) 138
6 PARK AND PARKING RIDE TOTALS Cash and cash equivalents, beginning of year $ 1,632,156 $ 5,222,798 $ 6,854,954 Cash and cash equivalents, end of year Reconciliation of operating income (loss) to net cash provided by (used in) operating activities: $ 1,130,870 $ 4,728,311 $ 5,859,181 Operating income (loss) $ (278,027) $ (1,422,985) $ (1,701,012) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation expense 3,043, ,719 3,686,632 Proceeds from damage claims 1, ,428 Decrease in accounts receivable 23, ,436 Decrease in due from other governmental units Increase (decrease) in accounts payable 494,090 (34,759) 459,331 Increase (decrease) in accrued wages payable 37,967 (1,262) 36,705 Increase in accrued employee benefits and other postemployment benefits 45, ,841 (Increase) in deferred outflows (79,537) --- (79,537) (Decrease) in deferred inflows (39,267) --- (39,267) Increase in net pension liability 89, ,974 Total adjustments 3,617, ,698 4,224,597 Net cash provided by (used in) operating activities $ 3,339,872 $ (816,287) $ 2,523,585 Schedule of noncash investing and financing activities: Increase in fair value of investments $ 1,349 $ --- $ 1,349 Schedule of noncash capital and related financing activities: Gain (loss) on disposal of capital assets $ 541,483 $ 57,878 $ 599,
7 COMBINING STATEMENT OF NET POSITION (DEFICIT) NONMAJOR ENTERPRISE FUNDS June 30, 2016 ASSETS SOLID GOLF WASTE COURSES SYSTEM TOTALS Current assets: Unrestricted current assets: Cash and investments $ 4,500 $ 9,284,380 $ 9,288,880 Accounts receivable 229, , ,441 Special assessments receivable ,646 87,646 Prepaid expenses Total current assets 234,092 9,492,075 9,726,167 Noncurrent assets, capital assets: Land 123, ,497 Buildings 330,339 1,143,880 1,474,219 Improvements other than buildings 3,222, ,589 3,483,643 Machinery and equipment 651,707 14,346,571 14,998,278 Accumulated depreciation (2,336,887) (12,158,188) (14,495,075) Total capital assets, net of accumulated depreciation 1,990,710 3,593,852 5,584,562 Total assets $ 2,224,802 $ 13,085,927 $ 15,310,729 DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows , ,916 LIABILITIES Liabilities: Current liabilities: Accounts payable $ 14,598 $ 202,849 $ 217,447 Accrued wages payable , ,879 Accrued employee benefits , ,426 Total current liabilities 14, , ,752 Noncurrent liabilities: Accrued employee benefits , ,750 Other postemployment benefits , ,480 Net pension liability --- 2,356,890 2,356,890 Advance from other funds 3,039, ,039,430 Total noncurrent liabilities 3,039,430 2,964,120 6,003,550 Total liabilities 3,054,028 3,576,274 6,630,302 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows , ,925 NET POSITION (DEFICIT) Net investment in capital assets 1,990,710 3,593,852 5,584,562 Unrestricted (2,819,936) 6,057,792 3,237,856 Total net position (deficit) $ (829,226) $ 9,651,644 $ 8,822,
8 COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (DEFICIT) NONMAJOR ENTERPRISE FUNDS For the Fiscal Year Ended June 30, 2016 SOLID GOLF WASTE COURSES SYSTEM TOTALS Operating revenues: Charges for sales and services $ 575,122 $ 12,382,026 $ 12,957,148 Miscellaneous 74,611 1,374 75,985 Total operating revenues 649,733 12,383,400 13,033,133 Operating expenses: Personal services --- 4,856,818 4,856,818 Contractual services 113,244 5,227,889 5,341,133 Commodities 6, , ,201 Depreciation 75, , ,863 Other charges 16, , ,089 Total operating expenses 211,377 11,967,727 12,179,104 Operating income 438, , ,029 Non-operating revenues (expenses): Capital grants and contributions 3, ,000 Loss on sale of capital assets --- (61,046) (61,046) Investment earnings ,512 26,512 Proceeds from damage claims ,000 60,000 Interest expense and fiscal charges (9,086) --- (9,086) Total nonoperating revenues (expenses) (6,086) 25,466 19,380 Change in net position 432, , ,409 Total net position (deficit) - beginning (1,261,496) 9,210,505 7,949,009 Total net position (deficit) - ending $ (829,226) $ 9,651,644 $ 8,822,
9 COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS For the Fiscal Year Ended June 30, 2016 SOLID GOLF WASTE COURSES SYSTEM TOTALS CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users $ 450,325 $ 12,407,654 $ 12,857,979 Payments to suppliers (123,988) (6,146,684) (6,270,672) Payments to employees --- (4,957,425) (4,957,425) Proceeds from damage claims ,000 60,000 Net cash provided by operating activities 326,337 1,363,545 1,689,882 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Payments to interfund accounts (320,251) --- (320,251) Net cash (used in) noncapital and related financing activities (320,251) --- (320,251) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from intergovernmental and capital grants 3, ,000 Interest paid on capital debt (9,086) --- (9,086) Proceeds from sale of capital assets ,965 37,965 Acquisition and construction of capital assets --- (1,073,540) (1,073,540) Net cash (used in) capital and related financing activities (6,086) (1,035,575) (1,041,661) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends received ,512 26,512 Net cash provided by investing activities ,512 26,512 Net increase in cash and cash equivalents , ,
10 SOLID GOLF WASTE COURSES SYSTEM TOTALS Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year $ 4,500 $ 8,929,898 $ 8,934,398 $ 4,500 $ 9,284,380 $ 9,288,880 Reconciliation of operating income to net cash provided by operating activities: Operating income $ 438,356 $ 415,673 $ 854,029 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation expense 75, , ,863 Proceeds from damage claims - 60,000 60,000 (Increase) decrease in accounts receivable (199,408) 51,323 (148,085) (Increase) in special assessments receivable --- (31,282) (31,282) (Increase) decrease in due from other governmental units --- 4,213 4,213 (Increase) in prepaid items --- (200) (200) Increase in accounts payable 12, , ,951 Increase in accrued wages payable ,705 37,705 (Decrease) in accrued employee benefits and other postemployment --- (10,599) (10,599) (Increase) in deferred outflows --- (361,686) (361,686) (Decrease) in deferred inflows --- (181,184) (181,184) Increase in net pension liability , ,157 Total adjustments (112,019) 947, ,853 Net cash provided by operating activities $ 326,337 $ 1,363,545 $ 1,689,882 Schedule of noncash capital and related financing activities: Gain (loss) on disposal of capital assets $ --- $ (61,046) $ (61,046) 143
11 COMBINING STATEMENT OF NET POSITION (DEFICIT) INTERNAL SERVICE FUNDS June 30, 2016 ASSETS EQUIPMENT RADIO SERVICE CENTRAL COMMUNI- CENTER FORESTRY SERVICES CATIONS Current assets: Cash and investments $ 938,442 $ 159,174 $ 355,171 $ 25,421 Taxes receivable 23, Accounts receivable 22 2, ,200 Due from other funds Due from other governmental units Prepaid items 5, , Inventory 69, , Total current assets 1,037, , ,237 26,621 Noncurrent assets, capital assets: Machinery and equipment 78, ,114,041 24,249 Accumulated depreciation (78,363) --- (1,109,262) (24,249) Total capital assets, net of accumulated depreciation , Total assets $ 1,037,913 $ 161,806 $ 460,016 $ 26,621 DEFERRED OUTFLOW OF RESOURCES Pension related deferred outflows $ 520,461 $ 180,972 $ 23,028 $ 96,302 LIABILITIES Liabilities: Current liabilities: Accounts payable $ 411,488 $ 10,502 $ 16,999 $ 1,524 Accrued wages payable 110,174 42,748 4,562 20,747 Accrued employee benefits 99,329 35,340 6,175 25,310 Due to other funds Unearned revenue Total current liabilities 620,991 88,590 27,736 47,581 Noncurrent liabilities: Accrued employee benefits 182,564 64,953 11,349 46,519 Other postemployment benefits 167,116 41,641 2,576 17,310 Net pension liability 1,593, ,367 67, ,194 Total noncurrent liabilities 1,943, ,961 81, ,023 Total liabilities 2,564, , , ,604 DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 417, ,859 17,358 95,330 NET POSITION (DEFICIT) Net investment in capital assets , Unrestricted (1,423,896) (539,632) 351,624 (423,011) Total net position (deficit) $ (1,423,896) $ (539,632) $ 356,403 $ (423,011) 144
12 EQUIPMENT RADIO GROUP HEALTH REPLACEMENT REPLACEMENT INSURANCE TOTALS $ 679,187 $ 221,989 $ 7,647,625 $ 10,027, , ,918 12,772 15, , , , , ,989 7,656,543 10,254,296 32,356,248 2,461, ,034,431 (27,316,542) (2,461,530) --- (30,989,946) 5,039, ,044,485 $ 5,733,893 $ 221,989 $ 7,656,543 $ 15,298, $ 820,763 $ --- $ --- $ 866,256 $ 1,306, , ,761,000 1,927,154 4, , ,497 14,497 4, ,641,753 3,431, , , ,544, ,078,898 4, ,641,753 6,510, ,459 5,039, ,044, , ,989 5,014,790 3,891,276 $ 5,729,118 $ 221,989 $ 5,014,790 $ 8,935,
13 COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION (DEFICIT) INTERNAL SERVICE FUNDS For the Fiscal Year Ended June 30, 2016 Operating revenues: EQUIPMENT RADIO SERVICE CENTRAL COMMUN- CENTER FORESTRY SERVICES ICATIONS Charges for sales and services $ 9,661,123 $ 1,439,188 $ 652,314 $ 588,704 Miscellaneous Total operating revenue 9,661,123 1,439, , ,704 Operating expenses: Personal services 3,279,913 1,195, , ,953 Contractual services 735, , ,472 60,667 Commodities 5,090,163 26,542 95,064 43,038 Depreciation 2, , Other charges 328,788 39, Total operating expenses 9,437,408 1,411, , ,658 Operating income (loss) 223,715 27,768 51,769 (36,954) Non-operating revenues: Gain (loss) on disposal of capital assets Proceeds from damage claims 5,189 2, Total nonoperating revenues 5,189 2, Change in net position Total net position (deficit) - beginning 228,904 30,400 51,769 (36,954) (1,652,800) (570,032) 304,634 (386,057) Total net position (deficit) - ending $ (1,423,896) $ (539,632) $ 356,403 $ (423,011) 146
14 EQUIPMENT RADIO GROUP HEALTH REPLACEMENT REPLACEMENT INSURANCE TOTALS $ 1,707,500 $ --- $ 26,832,586 $ 40,881,415 2, ,394 1,709, ,832,586 40,883, ,125, ,771,819 30,092,301 (687) 8, ,262,982 1,402, ,408, , ,229 1,402,294 8,862 29,039,703 42,525, ,600 (8,862) (2,207,117) (1,642,081) 80, , ,821 80, , ,115 (8,862) (2,207,117) (1,553,745) 5,341, ,851 7,221,907 10,489,506 $ 5,729,118 $ 221,989 $ 5,014,790 $ 8,935,
15 COMBINING STATEMENT OF CASH FLOWS ALL INTERNAL SERVICE FUNDS For the Fiscal Year Ended June 30, 2016 EQUIPMENT RADIO SERVICE CENTRAL COMMUNI- CENTER FORESTRY SERVICES CATIONS CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users $ 515,537 $ (2,301) $ 652,314 $ 587,504 Receipts from interfund services provided 9,165,381 1,438, Payments to suppliers (6,359,509) (92,028) (438,861) (104,238) Payments to employees (3,339,358) (1,205,249) (127,645) (516,538) Proceeds from damage claims 5,189 2, Payments for interfund services used (74,563) (117,681) Net cash provided by (used in) operating activities (87,323) 24,230 85,808 (33,272) CASH FLOWS FROM NONCAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from (payments to) interfund accounts Payments to interfund accounts Intergovernmental receipts Intergovernmental disbursements (31) Net cash provided by (used in) noncapital and related financing activities (31) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets Proceeds from sale of capital assets Net cash used in capital and related financing activities Net increase (decrease) in cash and cash equivalents (87,354) 24,230 85,808 (33,272) 148
16 EQUIPMENT RADIO GROUP HEALTH REPLACEMENT REPLACEMENT INSURANCE TOTALS $ 1,790,145 $ --- $ 26,827,741 $ 30,370, ,604, (8,862) (28,474,152) (35,476,963) ,000 (5,065,790) , (192,244) 1,790,832 (8,862) (1,523,411) 248,002 (10,225) ,654 28, (31) (10,225) ,654 28,398 (3,169,189) (3,169,189) 94, ,120 (3,075,069) (3,075,069) (1,294,462) (8,862) (1,484,757) (2,798,669) (continued) 149
17 COMBINING STATEMENT OF CASH FLOWS (CONTINUED) ALL INTERNAL SERVICE FUNDS For the Fiscal Year Ended June 30, 2016 EQUIPMENT RADIO SERVICE CENTRAL COMMUNI- CENTER FORESTRY SERVICES CATIONS Cash and cash equivalents, beginning of year $ 1,025,796 $ 134,944 $ 269,363 $ 58,693 Cash and cash equivalents, end of year $ 938,442 $ 159,174 $ 355,171 $ 25,421 Reconciliation of operating income (loss) to net cash provided by (used in) operating activities: Operating income (loss) 223,715 27,768 51,769 (36,954) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation expense 2, , Proceeds from damage claims 5,189 2, (Increase) decrease in accounts and taxes receivable 19,795 (2,632) --- (1,200) (Increase) decrease in inventories (69,267) , (Increase) decrease in prepaid items 5, , Increase (decrease) in accounts payable (215,856) 6,186 (12,662) (533) Increase (decrease) in accrued wages payable 33,486 15,599 1,300 7,520 Increase (decrease) in accrued employee benefits and other postemployment benefits (8,078) 7,012 3,126 10,659 Increase (decrease) in unearned revenue (Increase) in deferred outflows (245,248) (87,050) (11,060) (42,672) (Decrease) in deferred inflows (124,206) (42,369) (5,462) (23,160) Increase in net pension liability 284,601 97,084 12,516 53,068 Total adjustments (311,038) (3,538) 34,039 3,682 Net cash provided by (used in) operating activities $ (87,323) $ 24,230 $ 85,808 $ (33,272) Schedule of noncash capital and related financing activities: Gain on sale of capital asset
18 EQUIPMENT RADIO GROUP HEALTH REPLACEMENT REPLACEMENT INSURANCE TOTALS $ 1,973,649 $ 230,851 $ 9,132,382 $ 12,825,678 $ 679,187 $ 221,989 $ 7,647,625 $ 10,027, ,600 (8,862) (2,207,117) (1,642,081) 1,402, ,408, ,821 80, , (36,726) , , , , , , (5,596) (5,596) (386,030) (195,197) ,269 1,483, ,706 1,890,083 $ 1,790,832 $ (8,862) $ (1,523,411) $ 248,002 80, ,
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