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CITY OF ELK RIVER,MINNESOTA <br /> STATEMENT OF FIDUCIARY NET POSITION <br /> DEVELOPER ESCROW AGENCY FUND <br /> DECEMBER 31,2013 <br /> Agency <br /> Fund <br /> ASSETS <br /> Cash $ 41,738 <br /> Accounts receivable 2,377 <br /> Total assets $ 44,115 <br /> LIABILITIES <br /> Refundable deposits payable $ 44,115 <br /> The notes to the financial statements are an integral part of this statement. <br /> 35 <br />