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CITY OF ELK RIVER
<br />STATEMENT OF NET POSITION - PROPRIETARY FUNDS
<br />DECEMBER 31, 2019
<br />ASSETS AND DEFERRED OUTFLOWS
<br />OF RESOURCES
<br />CURRENT ASSETS
<br />Cash and Cash Equivalents
<br />Cash and Investments Held by Trustee
<br />Receivables:
<br />Accounts Receivable (Net)
<br />Accrued Interest
<br />Due from Other Funds
<br />Inventory
<br />Prepaid Items
<br />Total Current Assets
<br />NONCURRENT ASSETS
<br />Capital Assets:
<br />Nondepreciable
<br />Depreciable
<br />Total
<br />Less: Accumulated Depreciation
<br />Net Capital Assets
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Pension Related
<br />OPEB Related
<br />Deferred Charge on Debt Refunding
<br />Total Deferred Outflows of Resources
<br />Total Assets and Deferred
<br />Outflows of Resources
<br />LIABILITIES, DEFERRED INFLOWS OF
<br />RESOURCES, AND NET POSITION
<br />CURRENT LIABILITIES
<br />Accounts and Contracts Payable
<br />Accrued Salaries Payable
<br />Due to Other Governments
<br />Due to Other Funds
<br />Unearned Revenue
<br />Accrued Interest Payable
<br />Customer Deposits Payable
<br />Compensated Absences Payable
<br />Notes Payable
<br />Bonds Payable
<br />Total Current Liabilities
<br />NONCURRENT LIABILITIES
<br />Compensated Absences Payable
<br />Other Postemployment Benefits
<br />Net Pension Liability
<br />Notes Payable
<br />Bonds Payable
<br />Total Noncurrent Liabilities
<br />Total Liabilities
<br />DEFERRED INFLOWS OF RESOURCES
<br />Pension Related
<br />OPEB Related
<br />NET POSITION
<br />Net Investment in Capital Assets
<br />Restricted
<br />Unrestricted
<br />Total Net Position
<br />Total Liabilities, Deferred Inflows of
<br />Resources, and Net Position
<br />Municipal
<br />Liquor
<br />c--,
<br />Garbage Storm Water
<br />Electric
<br />$ 4,649,254 $ 5,245,861 $ 343,379 $ 730,463 $ 14,881,922
<br />- - - - 1,261,359
<br />-
<br />291,665
<br />3,266
<br />432
<br />2,390,982
<br />21,780
<br />24,575
<br />1,609
<br />3,422
<br />6,891
<br />-
<br />352,205
<br />138,531
<br />43,013
<br />3,007
<br />1,222,310
<br />-
<br />-
<br />-
<br />981,962
<br />-
<br />-
<br />-
<br />-
<br />154,832
<br />5,893,344
<br />5,914,306
<br />486,785
<br />777,330
<br />19,680,955
<br />753,961
<br />411,095
<br />-
<br />-
<br />1,196,620
<br />3,050,084
<br />52,868,180
<br />18,187,777
<br />82,024,495
<br />3,804,045
<br />53,279,275
<br />18,187,777
<br />83,221,115
<br />(2,230,214)
<br />(20,857,239)
<br />(9,022,929)
<br />(30,444,533)
<br />1,573,831
<br />32,422,036
<br />9,164,848
<br />52,776,582
<br />50,587
<br />35,417
<br />1,739
<br />6,052
<br />244,246
<br />2,924
<br />2,506
<br />-
<br />418
<br />-
<br />-
<br />-
<br />-
<br />-
<br />21,164
<br />53,511
<br />37,923
<br />1,739
<br />6,470
<br />265,410
<br />$ 7,520,686
<br />$ 38,374,265 $
<br />488,524
<br />$ 9,948,648
<br />$ 72,722,947
<br />$ 387,943
<br />$ 60,566 $
<br />116,590
<br />$ 543
<br />$ 3,205,838
<br />22,096
<br />14,330
<br />686
<br />2,370
<br />138,648
<br />80,920
<br />-
<br />-
<br />-
<br />159,286
<br />-
<br />538
<br />1,563
<br />906
<br />862,318
<br />3,421
<br />-
<br />-
<br />-
<br />3,000
<br />-
<br />101,502
<br />282,496
<br />-
<br />-
<br />-
<br />884,299
<br />28,149
<br />20,601
<br />2,527
<br />358,161
<br />-
<br />-
<br />-
<br />203,952
<br />-
<br />430,000
<br />-
<br />-
<br />924,000
<br />522,529
<br />627,537
<br />118,839
<br />6,346
<br />7,021,998
<br />23,691
<br />16,976
<br />-
<br />4,693
<br />-
<br />47,117
<br />40,386
<br />-
<br />6,731
<br />174,950
<br />507,623
<br />355,395
<br />17,450
<br />60,730
<br />2,456,809
<br />-
<br />-
<br />-
<br />-
<br />415,740
<br />-
<br />7,930,000
<br />-
<br />-
<br />20,080,411
<br />578,431
<br />8,342,757
<br />17,450
<br />72,154
<br />23,127,910
<br />1,100,960
<br />8,970,294
<br />136,289
<br />78,500
<br />30,149,908
<br />107,514
<br />75,273
<br />3,696
<br />12,863
<br />520,934
<br />5,580
<br />4,783
<br />-
<br />797
<br />-
<br />113,094
<br />80,056
<br />3,696
<br />13,660
<br />520,934
<br />1,573,831
<br />24,062,036
<br />-
<br />9,164,848
<br />31,173,643
<br />-
<br />-
<br />-
<br />-
<br />1,261,359
<br />4,732,801
<br />5,261,879
<br />348,539
<br />691,640
<br />9,617,103
<br />6,306,632
<br />29,323,915
<br />348,539
<br />9,856,488
<br />42,052,105
<br />$ 7,520,686
<br />$ 38,374,265 $
<br />488,524
<br />$ 9,948,648
<br />$ 72,722,947
<br />See accompanying Notes to Basic Financial Statements.
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