CITY OF TEMPLE, TEXAS WATER AND SEWER ENTERPRISE FUND STATEMENT OF FUND NET POSITION December 31, 2014 and 2013 Increase 2014
2013
(Decrease)
ASSETS Current assets: Cash
$
Investments
4,850
$
4,850
$
-
28,884,703
25,908,579
Customer receivables
760,523
974,675
(214,152)
Accounts receivable
294,330
585,259
(290,929)
Inventories
348,107
330,361
17,746
6,800
10,000
(3,200)
30,299,313
27,813,724
2,485,589
2,911,995
2,312,660
599,335
647,923
634,624
13,299
5,241,261
6,822,281
(1,581,020)
8,801,179
9,769,565
(968,386)
1,717,329
690,295
1,027,034
154,096,963
149,904,411
4,192,552
47,789,023
47,774,342
14,681
9,599,070
7,732,334
1,866,736
213,202,385
206,101,382
7,101,003
(98,084,122)
(91,703,304)
(6,380,818)
30,066,898
14,174,652
15,892,246
145,185,161
128,572,730
16,612,431
$ 184,285,653
$ 166,156,019
Prepaid items Total current assets
2,976,124
Restricted cash and investments: Revenue bond debt service Customer deposits Construction account
Property and equipment: Land Improvements other than buildings Buildings Machinery and equipment Less accumulated depreciation Construction in progress Net property and equipment Total assets
$
18,129,634
DEFERRED OUTFLOWS OF RESOURCES Deferred amounts on refunding Total deferred outflows of resources
Quarterly Financial Statements – for three months ended 12.31.2014
2,923,820 $
2,923,820
2,325,052 $
2,325,052
598,768 $
598,768
28