|
ASSETS
<br />Cash and Investments
<br />Restricted Cash and Investments
<br />Receivables:
<br />Accrued Interest
<br />Taxes
<br />Special Assessments
<br />Other Accounts Receivable
<br />Notes Receivable, Net
<br />Due from Other Governments
<br />Due from Primary Government
<br />Due from Component Unit
<br />Internal Balances
<br />Prepaid Items
<br />Inventories
<br />Land Held for Resale
<br />Pension Asset
<br />Capital Assets:
<br />Nondepreciable:
<br />Land
<br />Construction in Progress
<br />Depreciable:
<br />Buildings and Building Improvements
<br />Improvements Other Than Buildings
<br />Infrastructure
<br />Distribution/Collection Systems
<br />Intangible Assets
<br />Equipment and Furniture
<br />Total Capital Assets
<br />Less: Accumulated Depreciation
<br />Total Capital Assets, Net
<br />Total Assets
<br />DEFERRED OUTFLOWS OF RESOURCES
<br />Deferred Outflows - Pensions
<br />Deferred Outflows - OPEB
<br />Deferred Charge on Debt Refunding
<br />Total Deferred Outflows of Resources
<br />LIABILITIES
<br />Accounts and Contracts Payable
<br />Accrued Salaries Payable
<br />Due to Other Governments
<br />Due to Primary Government
<br />Due to Component Unit
<br />Customer Deposits Payable
<br />Unearned Revenue
<br />Accrued Interest Payable
<br />Compensated Absences - Due Within One Year
<br />Notes Payable - Due Within One Year
<br />Bonds Payable - Due Within One Year
<br />Noncurrent Liabilities:
<br />Other Postemployment Benefits
<br />Net Pension Liability
<br />Compensated Absences - Due in More Than One Year
<br />Notes Payable - Due in More Than One Year
<br />Bonds Payable - Due in More Than One Year
<br />Total Liabilities
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred Inflows - Pensions
<br />Deferred Inflows - OPEB
<br />Total Deferred Inflows of Resources
<br />NET POSITION
<br />Net Investment in Capital Assets
<br />Restricted for:
<br />Debt Service
<br />Parks and Recreation Improvements
<br />Landfill Mitigation
<br />Economic Development
<br />Public Safety
<br />Capital Projects
<br />Net Pension Asset
<br />Housing and Redevelopment
<br />Unrestricted
<br />Total Net Position
<br />CITY OF ELK RIVER, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />DECEMBER 31, 2020
<br />Primary Government
<br />Governmental Business -Type Component Unit
<br />Activities Activities Total HRA
<br />$ 57,578,342
<br />$ 37,720,296
<br />$ 95,298,638 $
<br />548,530
<br />-
<br />8,392,911
<br />8,392,911
<br />-
<br />137,072
<br />69,232
<br />206,304
<br />8,897
<br />899,684
<br />-
<br />899,684
<br />-
<br />1,631,458
<br />-
<br />1,631,458
<br />-
<br />584,784
<br />2,830,457
<br />3,415,241
<br />2,258
<br />1,626,577
<br />-
<br />1,626,577
<br />559,584
<br />3,800,863
<br />-
<br />3,800,863
<br />-
<br />-
<br />-
<br />-
<br />187,499
<br />9,686
<br />9,686
<br />-
<br />209,392
<br />(209,392)
<br />-
<br />-
<br />282,876
<br />244,481
<br />527,357
<br />-
<br />-
<br />2,096,731
<br />2,096,731
<br />-
<br />175,000
<br />-
<br />175,000
<br />382,000
<br />631,368
<br />-
<br />631,368
<br />-
<br />40,769,513
<br />1,844,071
<br />42,613,584
<br />257,100
<br />2,586,460
<br />1,209,742
<br />3,796,202
<br />-
<br />67,975,766
<br />28,157,885
<br />96,133,651
<br />-
<br />10,387,112
<br />-
<br />10,387,112
<br />174,290
<br />72,706,872
<br />-
<br />72,706,872
<br />-
<br />-
<br />134,340,283
<br />134,340,283
<br />-
<br />24,971,677
<br />24,971,677
<br />14,857,960
<br />11,916,424
<br />26,774,384
<br />209,283,683
<br />202,440,082
<br />411,723,765
<br />431,390
<br />(85,386,018)
<br />(87,326,486)
<br />(172,712,504)
<br />(93,923)
<br />123,897,665
<br />115,113,596
<br />239,011,261
<br />337,467
<br />191,464,767
<br />166,258,312
<br />357,723,079
<br />2,026,235
<br />2,858,791
<br />435,015
<br />3,293,806
<br />5,548
<br />81,538
<br />9,550
<br />91,088
<br />-
<br />76,991
<br />18,101
<br />95,092
<br />3,017,320
<br />462,666
<br />3,479,986
<br />5,548
<br />1,730,620
<br />4,027,718
<br />5,758,338
<br />27,467
<br />414,824
<br />253,762
<br />668,586
<br />1,159
<br />20,418
<br />254,257
<br />274,675
<br />-
<br />-
<br />-
<br />-
<br />9,686
<br />187,499
<br />-
<br />187,499
<br />-
<br />-
<br />1,018,609
<br />1,018,609
<br />4,398
<br />675,385
<br />249,560
<br />924,945
<br />-
<br />246,950
<br />375,322
<br />622,272
<br />-
<br />711,447
<br />492,536
<br />1,203,983
<br />-
<br />206,616
<br />206,616
<br />7,820,000
<br />1,675,000
<br />9,495,000
<br />-
<br />821,235
<br />348,981
<br />1,170,216
<br />-
<br />8,670701
<br />4,294,798
<br />12965499
<br />51,316
<br />999:521
<br />49,758
<br />1:049:279
<br />-
<br />-
<br />209,124
<br />209,124
<br />58,443,545
<br />34,120,445
<br />92,563,990
<br />-
<br />80,742,145
<br />47,576,486
<br />128,318,631
<br />94,026
<br />3,504,137
<br />220,060
<br />3,724,197
<br />2,820
<br />73,733
<br />8,636
<br />82,369
<br />3,577,870
<br />228,696
<br />3,806,566
<br />2,820
<br />78,477,651
<br />86,155,217
<br />164,632,868
<br />337,467
<br />9,060,049
<br />1,261,359
<br />10,321,408
<br />-
<br />721,238
<br />-
<br />721,238
<br />30,455
<br />30,455
<br />1,347,565
<br />-
<br />1,347,565
<br />-
<br />28,743
<br />28,743
<br />5,318,682
<br />-
<br />5,318,682
<br />-
<br />631,368
<br />631,368
<br />-
<br />-
<br />-
<br />-
<br />1,597,470
<br />14,546,321
<br />31,499,220
<br />46,045,541
<br />$ 110,162,072
<br />$ 118,915,796
<br />$ 229,077,868 $
<br />1,934,937
<br />See accompanying Notes to Basic Financial Statements.
<br />(22)
<br />
|