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CITY OF ELK RIVER,MINNESOTA <br /> SUBCOMBINING BALANCE SHEET <br /> NONMAJOR SPECIAL REVENUE FUNDS <br /> DECEMBER 31,2013 <br /> Senior <br /> Pinewood Citizen Revolving <br /> Library Ice Arena Golf Course Account Landfill Loan <br /> ASSETS <br /> Cash and investments $ 447,254 $ 141,013 $ 5,488 $ $1,308,844 $ 753,780 <br /> Receivables: <br /> Interest 1,565 500 4,901 2,797 <br /> Taxes 3,183 - - - <br /> Accounts 179,142 3,725 50,000 <br /> Notes,net 362,655 <br /> Due from other governments - - <br /> Due from other funds 2,240 <br /> Prepaid items <br /> Total assets $ 452,002 $ 322,895 $ 5,488 $ $1,317,470 $1,169,232 <br /> LIABILITIES <br /> ,Accounts payable $ 1,336 $ 62,674 $ 658 $ $ 2,293 $ 1,023 <br /> Salaries payable 13,725 3,067 - <br /> Due to other funds 290 - -Unearned revenue - 1,372 1,763 <br /> Total liabilities 1,626 77,771 5,488 - 2,293 1,023 <br /> DEFERRED INFLOWS OF RESOURCES <br /> Unavailable revenue-taxes 1,696 - - - <br /> Unavailable revenue-notes _ - 362,655 <br /> Total deferred inflows of resources 1,696 _ 362,655 <br /> FUND BALANCES <br /> Nonspendable - _ - - <br /> Restricted - 660,000 <br /> Committed 448,680 245,124 805,554 <br /> Assigned - 655,177 - <br /> Total fund balances 448,680 245,124 1,315,177 805,554 <br /> Total liabilities,deferred inflows <br /> of resources,and fund balances $ 452,002 $ 322,895 $ 5,488 $ $1,317,470 $1,169,232 <br /> 66 <br />