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CITY OF ELK RIVER,MINNESOTA
<br /> GOVERNMENTAL FUNDS
<br /> BALANCE SHEET
<br /> DECEMBER 31,2012
<br /> Other Total
<br /> General Improvement Government Governmental Governmental
<br /> Fund Projects Buildings Funds Funds
<br /> ASSETS
<br /> Cash and investments $ 6,554,601 $ 4,626,825 $ 5,045,469 $ 18,008,617 $ 34,235,512
<br /> Cash with fiscal agent - - - 1,553,188 1,553,188
<br /> Receivables:
<br /> Interest 22,510 13,273 14,496 46,057 96,336
<br /> Taxes 418,830 2,652 - 78,086 499,568
<br /> Accounts 12,801 - 117,009 323,798 453,608
<br /> Special assessments - 1,112,712 - 1,552,630 2,665,342
<br /> Notes - - 334,969 334,969
<br /> Due from other governments 46,920 80,203 127,123
<br /> Due from other funds 78,174 1,078,214 1,156,388
<br /> Due from component unit 5,317 - 5,317
<br /> Prepaid items 20,201 - - 101,812 122,013
<br /> Total assets $ 7,159,354 $ 5,755,462 $ 5,176,974 $ 23,157,574 $ 41,249,364
<br /> LIABILITIES
<br /> Accounts payable $ 326,436 $ - $ 650,609 $ 514,195 $ 1,491,240
<br /> Salaries payable 286,660 473 - 19,096 306,229
<br /> Due to other governments - - 1,464 1,464
<br /> Due to other funds 350,839 844,882 1,195,721
<br /> Due to component unit - - 240,965 240,965
<br /> Unearned revenue 14,040 - 507,129 521,169
<br /> Total liabilities 627,136 351,312 650,609 2,127,731 3,756,788
<br /> DEFERRED INFLOWS OF RESOURCES
<br /> Unavailable revenue-taxes 326,904 2,049 - 62,786 391,739
<br /> Unavailable revenue-special assessments - 1,094,805 1,545,679 2,640,484
<br /> Unavailable revenue-notes - - 253,374 253,374
<br /> Total deferred inflows of resources 326,904 1,096,854 1,861,839 3,285,597
<br /> FUND BALANCES
<br /> Nonspendable 20,201 101,812 122,013
<br /> Restricted - 7,608,842 7,608,842
<br /> Committed 208,486 - - 2,456,185 2,664,671
<br /> Assigned 200,000 4,307,296 4,526,365 10,386,149 19,419,810
<br /> Unassigned 5,776,627 - (1,384,984) 4,391,643
<br /> Total fiord balances 6,205,314 4,307,296 4,526,365 19,168,004 34,206,979
<br /> Total liabilities,deferred inflows of
<br /> resources,and fund balances $ 7,159,354 $ 5,755,462 $ 5,176,974 $ 23,157,574 $ 41,249,364
<br /> The notes to the financial statements are an integral part of this statement.
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