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8.1. SR 06-04-2012
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8.1. SR 06-04-2012
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CITY OF ELK RIVER, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2011 <br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED <br />Interfund transfers: <br />Governmental funds: <br />Transfer In <br />Transfer Out <br />Major funds - <br />General <br />$ 769,500 <br />$ 397,166 <br />Improvement projects <br />40,000 <br />312,823 <br />Nonmajor funds <br />5,169,405 <br />1,658,062 <br />Total governmental funds <br />5,978,905 <br />2,368,051 <br />Proprietary funds: <br />Municipal liquor - 3,115,592 <br />Garbage 18,330 - <br />Sewer - 90,000 <br />Water 312,823 25,000 <br />Electric - 711,415 <br />Total proprietary funds 331,153 3,942,007 <br />Total $ 6,310,058 $ 6,310,058 <br />Interfund transfers are used to allocate financial resources to the funds that receive benefit from services provided by <br />another fund, to provide additional capital funding, or to move revenues from the fund with collection authorization to <br />debt service funds as principal and interest payments come due. In addition, interfund transfers are occasionally <br />authorized to allow redistribution of resources between funds for the most efficient use of funds. In 2011, the Municipal <br />Liquor fund transferred $2,750,000 to the Government Buildings fund to provide financing for the public works facility <br />expansion project. The Government Buildings fund transferred $329,196 to the Emergency /Insurance Reserve fund to <br />pay for the settlement of a land use claim. <br />51 <br />
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