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CITY OF ELK RIVER, MINNESOTA <br />STATEMENT OF FIDUCIARY NET POSITION <br />DEVELOPER ESCROW AGENCY FUND <br />DECEMBER 31, 2014 <br />ASSETS <br />Cash <br />Accounts receivable <br />Total assets <br />LIABILITIES <br />Refundable deposits payable <br />Agency <br />Fund <br />$ 91,132 <br />266 <br />$ 91,398 <br />$ 91,398 <br />The notes to the financial statements are an integral part of this statement. <br />35 <br />