|
ASSETS
<br />Cash and investments
<br />Restricted cash and investments
<br />Cash with fiscal agent
<br />Receivables:
<br />Interest
<br />Taxes
<br />Accounts
<br />Special assessments
<br />Notes, net
<br />Due from other governments
<br />Due from primary government
<br />Internal balances
<br />Inventories
<br />Prepaid items
<br />Property held for resale
<br />Capital assets:
<br />Nondepreciable
<br />Depreciable (net)
<br />Total assets
<br />CITY OF ELK RIVER, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />DECEMBER 31, 2014
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred charge on refunding 294,581 679284 361,865
<br />LIABILITIES
<br />Accounts payable
<br />Salaries payable
<br />Due to other governments
<br />Due to component unit
<br />Accrued interest payable
<br />Unearned revenue
<br />Non - current liabilities:
<br />Due within one year
<br />Due in more than one year
<br />Total liabilities
<br />NET POSITION
<br />Net investment in capital assets
<br />Restricted for:
<br />Debt service
<br />Landfill mitigation
<br />Economic development
<br />Law enforcement
<br />Park improvements
<br />Housing and redevelopment
<br />Unrestricted
<br />971,636
<br />Primary Government
<br />51691,545
<br />11,925
<br />Governmental
<br />Business -type
<br />668,574
<br />Component
<br />Activities
<br />Activities
<br />Total
<br />Unit - IIRA
<br />227,666
<br />-
<br />227,666
<br />-
<br />$ 30,6395963
<br />$ 32,8345889
<br />$ 63,474,852
<br />$ 1,176,709
<br />535,872
<br />490,500
<br />4905500
<br />-
<br />9,5805144
<br />-
<br />95580144
<br />-
<br />76,879
<br />23,431
<br />1005310
<br />-
<br />410,707
<br />-
<br />410,707
<br />9,235
<br />420,840
<br />31067,214
<br />3,488,054
<br />19612,442
<br />-
<br />1,6125442
<br />3985354
<br />-
<br />398,354
<br />400,000
<br />48,308
<br />25,832
<br />745140
<br />-
<br />-
<br />-
<br />-
<br />227,666
<br />(254,521)
<br />2545521
<br />-
<br />-
<br />2,101,105
<br />231015105
<br />-
<br />124,635
<br />204,042
<br />328,677
<br />-
<br />261,400
<br />-
<br />2613400
<br />-
<br />417661,544
<br />511295162
<br />46,790706
<br />257,100
<br />69,961,053
<br />68,417,821
<br />138,378,874
<br />150,083
<br />154,941,748
<br />112,548,517
<br />267,4901265
<br />2,2201793
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred charge on refunding 294,581 679284 361,865
<br />LIABILITIES
<br />Accounts payable
<br />Salaries payable
<br />Due to other governments
<br />Due to component unit
<br />Accrued interest payable
<br />Unearned revenue
<br />Non - current liabilities:
<br />Due within one year
<br />Due in more than one year
<br />Total liabilities
<br />NET POSITION
<br />Net investment in capital assets
<br />Restricted for:
<br />Debt service
<br />Landfill mitigation
<br />Economic development
<br />Law enforcement
<br />Park improvements
<br />Housing and redevelopment
<br />Unrestricted
<br />971,636
<br />4,719,909
<br />51691,545
<br />11,925
<br />452,665
<br />215,909
<br />668,574
<br />15369
<br />5745574 -
<br />199,601
<br />1997601
<br />-
<br />227,666
<br />-
<br />227,666
<br />-
<br />528,454
<br />187,687
<br />716,141
<br />-
<br />535,872
<br />75,796
<br />611,668
<br />-
<br />3,519,370
<br />1,221,954
<br />4,7411324
<br />-
<br />34,983,773
<br />175393,082
<br />52,376,855
<br />-
<br />41,219,436
<br />243013,938
<br />65,233,374
<br />13,294
<br />84,921,650
<br />635392,972
<br />148,314,622 407,183
<br />11599,852
<br />490,500
<br />25090,352 -
<br />574,574
<br />-
<br />5745574 -
<br />1,625,159
<br />-
<br />116255159 -
<br />26,911
<br />-
<br />263911 -
<br />366,360
<br />-
<br />366,360 -
<br />-
<br />- 1,800,316
<br />24,9021387
<br />24,7181391
<br />49,620,778
<br />Total net position $ 114,016,893 $ 88,601,863 $ 2025618,756 $ 2,207,499
<br />The notes to the financial statements are an integral part of this statement.
<br />19
<br />
|