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CITY OF ELK RIVER, MINNESOTA
<br />COMBINING BALANCE SHEET
<br />NONMAJOR GOVERNMENTAL FUNDS
<br />DECEMBER 31, 2018
<br />82
<br />Special
<br />Debt
<br />Capital
<br />Total Nonmajor
<br />Revenue
<br />Service
<br />Projects
<br />Governmental
<br />Funds
<br />Funds
<br />Funds
<br />Funds
<br />ASSETS
<br />Cash and investments
<br />$
<br />4,574,055
<br />$ 1,457,117
<br />$ 10,966,189
<br />$ 16,997,361
<br />Receivables:
<br />Interest
<br />17,954
<br />4,204
<br />52,550
<br />74,708
<br />Taxes
<br />12,537
<br />17,857
<br />347
<br />30,741
<br />Accounts
<br />133,986
<br />-
<br />167,129
<br />301,115
<br />Special assessments
<br />-
<br />-
<br />355,487
<br />355,487
<br />Notes, net
<br />1,969,512
<br />-
<br />-
<br />1,969,512
<br />Due from other governments
<br />14
<br />-
<br />-
<br />14
<br />Due from other funds
<br />1,840,269
<br />-
<br />-
<br />1,840,269
<br />Prepaid items
<br />114,976
<br />-
<br />-
<br />114,976
<br />Property held for resale
<br />175,000
<br />-
<br />-
<br />175,000
<br />Total assets
<br />$
<br />8,838,303
<br />$ 1,479,178
<br />$ 11,541,702
<br />$ 21,859,183
<br />LIABILITIES
<br />Accounts payable
<br />$
<br />52,665
<br />$ -
<br />$ 132,141
<br />$ 184,806
<br />Salaries payable
<br />14,387
<br />-
<br />-
<br />14,387
<br />Due to other governments
<br />2,035
<br />-
<br />-
<br />2,035
<br />Due to other funds
<br />12,735
<br />-
<br />2,139,319
<br />2,152,054
<br />Due to component unit
<br />-
<br />-
<br />202,304
<br />202,304
<br />Unearned revenue
<br />-
<br />-
<br />613,108
<br />613,108
<br />Total liabilities
<br />81,822
<br />-
<br />3,086,872
<br />3,168,694
<br />DEFERRED INFLOWS OF RESOURCES
<br />Unavailable revenue - taxes
<br />3,855
<br />5,948
<br />297
<br />10,100
<br />Unavailable revenue - special assessments
<br />-
<br />-
<br />354,275
<br />354,275
<br />Total deferred inflows of resources
<br />3,855
<br />5,948
<br />354,572
<br />364,375
<br />FUND BALANCES
<br />Nonspendable
<br />114,976
<br />-
<br />-
<br />114,976
<br />Restricted
<br />1,358,784
<br />1,473,230
<br />318,729
<br />3,150,743
<br />Committed
<br />7,278,866
<br />-
<br />-
<br />7,278,866
<br />Assigned
<br />-
<br />-
<br />10,716,044
<br />10,716,044
<br />Unassigned
<br />-
<br />-
<br />(2,934,515)
<br />(2,934,515)
<br />Total fund balances
<br />8,752,626
<br />1,473,230
<br />8,100,258
<br />18,326,114
<br />Total liabilities, deferred inflows
<br />of resources, and fund balances
<br />$
<br />8,838,303
<br />$ 1,479,178
<br />$ 11,541,702
<br />$ 21,859,183
<br />82
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