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CITY OF ELK RIVER, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />PROPRIETARY FUNDS
<br />DECEMBER 31, 2014
<br />ASSETS
<br />Current assets:
<br />Cash and investments
<br />Restricted cash and investments
<br />Receivables (net):
<br />Interest
<br />Accounts
<br />Due from other governments
<br />Due from other funds
<br />Inventories
<br />Prepaid items
<br />Total current assets
<br />Noncurrent assets:
<br />Capital assets:
<br />Nondepreciable
<br />Depreciable
<br />Accumulated depreciation
<br />Total noncurrent assets
<br />Total assets
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred charge on refunding
<br />LIABILITIES
<br />Current liabilities:
<br />Accounts payable
<br />Salaries payable
<br />Due to other governments
<br />Due to other funds
<br />Unearned revenue
<br />Accrued interest
<br />Compensated absences payable - current
<br />Notes payable - current
<br />Bonds payable - current
<br />Total current liabilities
<br />Noncurrent liabilities:
<br />Compensated absences payable
<br />Net other postemployment benefits obligation
<br />Notes payable
<br />Bonds payable
<br />Total noncurrent liabilities
<br />Total liabilities
<br />Municipal
<br />Liquor Garbage Sewer Water
<br />$ 2,592,308
<br />$ 606,357
<br />$ 149348,133
<br />$ 3,6815481
<br />6,720
<br />1,549
<br />145708
<br />91
<br />-
<br />16,110
<br />234,053
<br />217,387
<br />-
<br />98,423
<br />319,060
<br />440,828
<br />1,105,495
<br />-
<br />-
<br />16,481
<br />35,891
<br />-
<br />10,654
<br />28,355
<br />3,704,523
<br />722,439
<br />14,915,954
<br />4,384,623
<br />494,057
<br />108,731
<br />753,961
<br />- 3,198,188
<br />706,661
<br />3,041,138
<br />- 37,335,092
<br />33,754,157
<br />(1,678,352)
<br />(17,357,072)
<br />(13,034,835)
<br />21116,747
<br />23,176,208
<br />21,425,983
<br />5,821,270
<br />7229439 38,092,162
<br />25,810,606
<br />13,457
<br />363,050
<br />1075672
<br />1,252,700
<br />421,372
<br />25,348
<br />1,059
<br />15,808
<br />22,780
<br />67,603
<br />-
<br />-
<br />2,700
<br />2,165
<br />-
<br />-
<br />73,631
<br />-
<br />-
<br />99,483
<br />29,337
<br />35,891
<br />-
<br />10,654
<br />24,985
<br />228,000
<br />494,057
<br />108,731
<br />1,378,645
<br />802,805
<br />58,520
<br />- 3,463
<br />65,045
<br />229310
<br />- 23,871
<br />-
<br />10,000,000
<br />1,869,677
<br />80,830
<br />10,027,334
<br />1,934,722
<br />574,887
<br />1085731 11,405,979
<br />2,7379527
<br />NET POSITION
<br />Net investment in capital assets 21116,747 - 219058,022 19,341,763
<br />Restricted for debt service - - - -
<br />Unrestricted 3,129,636 613,708 5,628,161 3,744,773
<br />Total net position $ 5,246,383 $ 613,708 $ 26,686,183 $ 23,086,536
<br />The notes to the financial statements are an integral part of this statement.
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