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6.4 SR 06-06-2022
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6.4 SR 06-06-2022
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12/21/2022 9:40:17 AM
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6/6/2022
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City of Elk River <br />Notes to Basic Financial Statements <br />NOTE 9 — FUND BALANCE <br />Fund equity balances are classified as follows to reflect the limitations and restrictions of the respective <br />funds. <br />Major Funds <br />Capital Project Funds <br />Public Safety <br />General Active ER Pavement Building / Fire <br />Fund Projects Management Station #3 <br />Nonspendable <br />Prepaid items $ 160,019 <br />Restricted <br />Park and recreation improvements - 1,369,162 - - <br />Debt service - - - - <br />Fiscal recovery - - - - <br />Economic development - - - - <br />Law enforcement - - - - <br />Capital projects - - - 3,561,280 <br />Total restricted - 1,369,162 - 3,561,280 <br />Committed <br />Capital projects - 99,711 - - <br />Street improvements - - 6,369,604 - <br />Library operations - - - - <br />Insurance reserve - - - - <br />Economic development - - - - <br />Total committed - 99,711 6,369,604 - <br />Assigned <br />Building construction/improvements - 145,373 - - <br />Landfill mitigation - - - - <br />Law enforcement - - - - <br />Economic development - - - - <br />Capital equipment - - - - <br />Street improvements - - - - <br />Other improvement projects - - - - <br />Park improvements - - - - <br />Total assigned - 145,373 - - <br />Unassigned 8,590,610 - - - <br />Total fund balances $ 8,750,629 $ 1,614,246 $ 6,369,604 $ 3,561,280 <br />
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