Laserfiche WebLink
CITY OF ELK RIVER, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2009 <br />Note 3: DETAILED NOTES ON ALL FUNDS -CONTINUED <br />Delinquent property taxes receivable: <br />General fund <br />Street Improvements fund <br />Improvement projects fund <br />Nonmaj or funds <br />Delinquent special assessments: <br />Street improvements fund <br />Improvement projects fund <br />Nonmajor funds <br />Special assessments not yet due: <br />Street improvements fund <br />Improvement projects fund <br />Nonmaj or funds <br />Notes receivable not yet due: <br />Nonmaj or funds <br />Unearned park dedication credits: <br />Nonmajor funds <br />Unearned miscellaneous fees: <br />Nonmajor funds <br />Total <br />Unavailable <br />$ 460,492 <br />927 <br />9,275 <br />102,110 <br />34,742 <br />56,341 <br />11,932 <br />1,116,990 <br />1,570,674 <br />1,421,926 <br />450,369 <br />- 2,819 <br />$ 5,235,778 $ 462,520 <br />Unearned <br />$ - <br />459,701 <br />D. Capital Assets <br />In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure in the <br />government-wide statement of net assets. Capital asset activity for the year ended December 31, 2009 was as follows: <br />47 <br />