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Assets
<br />Cash and investments
<br />Taxes receivable
<br />Accounts receivable
<br />Interest receivable
<br />Notes receivable
<br />Leases receivable
<br />Special assessment receivable
<br />Delinquent
<br />Deferred
<br />Due from other funds
<br />Due from other governments
<br />Land held for resale
<br />Prepaid items
<br />Total assets
<br />City of Elk River
<br />Nonmajor Governmental Funds
<br />Combining Balance Sheet
<br />December 31, 2022
<br />Total
<br />Nonmajor
<br />Special Governmental
<br />Revenue Capital Projects Debt Service Funds
<br />$ 6,641,172
<br />$ 15,113,275
<br />$ 6,587,505
<br />$ 28,341,952
<br />14,816
<br />23
<br />737,881
<br />752,720
<br />155,405
<br />640,934
<br />-
<br />796,339
<br />15,842
<br />62,974
<br />27,234
<br />106,050
<br />1,095,109
<br />304,019
<br />-
<br />1,399,128
<br />229,506
<br />-
<br />-
<br />229,506
<br />-
<br />19,678
<br />28
<br />19,706
<br />-
<br />1,257,654
<br />44,660
<br />1,302,314
<br />997,795
<br />127,568
<br />113,400
<br />1,23 8,763
<br />16
<br />378,827
<br />-
<br />378,843
<br />175,000
<br />-
<br />-
<br />175,000
<br />113,869
<br />1,098
<br />-
<br />114,967
<br />$ 9,438,530
<br />$ 17,906,050
<br />$ 7,510,708
<br />$ 34,855,288
<br />Liabilities
<br />Accounts payable
<br />$ 238,168
<br />$ 1,180,887
<br />$ 1,452
<br />$ 1,420,507
<br />Salaries and benefits payable
<br />35,405
<br />-
<br />-
<br />35,405
<br />Contracts payable
<br />91,347
<br />17,654
<br />-
<br />109,001
<br />Due to other funds
<br />59,488
<br />1,298,445
<br />363
<br />1,358,296
<br />Due to other governments
<br />4,719
<br />-
<br />-
<br />4,719
<br />Due to component unit
<br />-
<br />170,632
<br />-
<br />170,632
<br />Unearned revenue
<br />2,100,333
<br />716,432
<br />-
<br />2,816,765
<br />Total liabilities
<br />2,529,460
<br />3,384,050
<br />1,815
<br />5,915,325
<br />Deferred Inflows of Resources
<br />Unavailable revenue - property taxes
<br />9,725
<br />319
<br />24,035
<br />34,079
<br />Unavailable revenue - special assessments
<br />-
<br />1,273,159
<br />44,688
<br />1,317,847
<br />Deferred inflow related to leases receivable
<br />229,506
<br />-
<br />-
<br />229,506
<br />Total deferred inflows of resources
<br />239,231
<br />1,273,478
<br />68,723
<br />1,581,432
<br />Fund Balances
<br />Nonspendable
<br />113,869
<br />1,098
<br />-
<br />114,967
<br />Restricted
<br />1,612,399
<br />3,096,521
<br />7,440,170
<br />12,149,090
<br />Committed
<br />3,209,346
<br />99,328
<br />-
<br />3,308,674
<br />Assigned
<br />1,561,518
<br />11,503,105
<br />-
<br />13,064,623
<br />Unassigned
<br />172,707
<br />(1,451,530)
<br />-
<br />(1,278,823)
<br />Total fund balances
<br />6,669,839
<br />13,248,522
<br />7,440,170
<br />27,358,531
<br />Total liabilities, deferred inflows
<br />of resources, and fund balances
<br />$ 9,438,530
<br />$ 17,906,050
<br />$ 7,510,708
<br />$ 34,855,288
<br />118
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