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Assets <br />Cash and investments <br />Taxes receivable <br />Accounts receivable <br />Interest receivable <br />Notes receivable <br />Special assessment receivable <br />Due from other funds <br />Due from other governments <br />Prepaid items <br />Total assets <br />Liabilities <br />Accounts payable <br />Contracts payable <br />Due to other funds <br />Due to other governments <br />Due to component unit <br />Unearned revenue <br />Total liabilities <br />Deferred Inflows of Resources <br />Unavailable revenue - property taxes <br />Unavailable revenue - special assessments <br />Total deferred inflows of resources <br />Fund Balances <br />Nonspendable <br />Restricted <br />Assigned <br />Unassigned <br />Total fund balances <br />Total liabilities, deferred inflows <br />of resources, and fund balances <br />City of Elk River <br />Nonmajor Capital Projects Funds <br />Combining Balance Sheet - <br />December 31, 2021 <br />Park <br />Capital Outlay <br />Government <br />Dedication <br />Reserve <br />Buildings <br />GRE Reserve <br />$ 932,773 <br />$ 1,904,438 <br />$ 3,499,380 <br />$ 1,050,910 <br />- <br />- <br />32 <br />- <br />- <br />- <br />137,460 <br />- <br />4,164 <br />7,737 <br />15,689 <br />4,692 <br />320,000 <br />- <br />- <br />- <br />- <br />288,919 <br />- <br />- <br />$ 1,256,937 <br />$ 2,201,094 <br />$ 3,652,561 <br />$ 1,055,602 <br />$ 10,442 <br />$ 302,553 <br />$ 131,287 <br />$ - <br />694,920 <br />- <br />- <br />- <br />705,362 <br />302,553 <br />131,287 <br />- <br />- <br />- <br />30 <br />- <br />- <br />- <br />30 <br />- <br />551,575 - - - <br />- 1,898,541 3,521,244 1,055,602 <br />$ 1,256,937 $ 2,201,094 $ 3,652,561 $ 1,055,602 <br />132 <br />