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CITY OF ELK RIVER, MINNESOTA
<br />STATEMENT OF NET ASSETS
<br />PROPRIETARY FUNDS
<br />DECEMBER 31, 2003
<br />
<br />ASSETS
<br />Current assets:
<br /> Cash and investments
<br /> Receivables:
<br /> Interest
<br /> Accounts
<br /> Due from other governments
<br /> Due from other funds
<br /> Inventories
<br /> Prepaid items
<br /> Total current assets
<br />
<br />Noncurrent assets:
<br /> Deferred charges
<br /> Capital assets:
<br /> Nondepreciable
<br /> Depreciable
<br /> Accumulated depreciation
<br /> Total capital assets
<br /> Total noncurrent assets
<br />
<br />Total assets
<br />
<br />LIABILITIES
<br />Current liabilities:
<br /> Accounts payable
<br /> Salaries payable
<br /> Due to other governments
<br /> Due to other funds
<br /> Accrued interest
<br /> Notes payable, current portion
<br /> Bonds payable, current portion
<br /> Total current liabilities
<br />
<br />Noncurrent liabilities:
<br /> Compensated absences
<br /> Notes payable, less current portion
<br /> Bonds payable, less current portion
<br /> Total noncurrent liabilities
<br />
<br />Total liabilities
<br />
<br />NET ASSETS
<br />Invested in capital assets, net of related debt
<br />Unrestricted
<br />
<br />Total net assets
<br />
<br />Municipal
<br />Liquor
<br />
<br />Garbage
<br />
<br />2,350,361 $ 42,436
<br />
<br /> 8,901 153
<br /> 1,304 6,676
<br /> 1,684
<br /> 76,896
<br />
<br />438,401
<br /> 4,105
<br />
<br />2,804,756
<br />
<br />126,161
<br />126,161
<br />
<br /> 823,761
<br />1,519,218
<br /> (623,008)
<br />1,719,971
<br />
<br />1,719,971
<br />4,524,727
<br />
<br />200,244
<br />15,400
<br />
<br /> 16,801
<br />
<br />155,000
<br />387,445
<br />
<br />75,069
<br /> 207
<br />
<br />75,276
<br />
<br />26,364
<br />480,000
<br />
<br /> 506,364
<br /> 893,809
<br />
<br /> 1,084,971
<br /> 2,545,947
<br />
<br />$ 3,630,918
<br />
<br /> 75,276
<br />
<br /> 50,885
<br />$ 50,885
<br />
<br />Sewer
<br />
<br />$ 4,924,950
<br /> 18,653
<br />
<br /> 89,750
<br />
<br /> 5,033,353
<br />
<br /> 29,561
<br />
<br /> 411,095
<br />26,081,257
<br />(8,042,832)
<br />18,449,520
<br />18,479,081
<br />
<br />23,512,434
<br />
<br /> 16,725
<br /> 9,306
<br />
<br /> 61,096
<br />
<br />770,000
<br />857,127
<br />
<br /> 14,243
<br />1,865,000
<br />
<br /> 1,879,243
<br /> 2,736,370
<br />
<br /> 15,814,520
<br /> 4,961,544
<br />
<br />$ 20,776,064
<br />
<br />The notes to the financial statements are an integral part of this statement.
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