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City of Elk River <br />Nonmajor Special Revenue Funds <br />Combining Balance Sheet <br />December 31, 2022 <br />Multipurpose <br />Revolving <br />Library <br />Facility <br />Landfill <br />Loan <br />Assets <br />Cash and investments <br />$ <br />244,187 <br />$ <br />219,985 <br />$ <br />881,365 <br />$ 845,638 <br />Taxes receivable <br />2,582 <br />- <br />- <br />- <br />Accounts receivable <br />- <br />154,527 <br />878 <br />- <br />Interest receivable <br />1,126 <br />1,014 <br />4,657 <br />4,468 <br />Notes receivable <br />- <br />- <br />- <br />220,580 <br />Leases receivable <br />- <br />229,506 <br />- <br />- <br />Due from other funds <br />- <br />- <br />- <br />- <br />Due from other governments <br />- <br />- <br />- <br />- <br />Land held for resale <br />- <br />- <br />- <br />- <br />Prepaid items <br />- <br />- <br />- <br />- <br />Total assets <br />$ <br />247,895 <br />$ <br />605,032 <br />$ <br />886,900 <br />$ 1,070,686 <br />Liabilities <br />Accounts payable <br />$ <br />4,986 <br />$ <br />106,204 <br />$ <br />5,031 <br />$ - <br />Salaries and benefits payable <br />- <br />30,634 <br />- <br />- <br />Contracts payable <br />- <br />- <br />- <br />- <br />Due to other funds <br />- <br />- <br />- <br />Due to other governments <br />- <br />4,719 <br />- <br />- <br />Unearned revenue <br />- <br />- <br />- <br />Total liabilities <br />4,986 <br />141,557 <br />5,031 <br />- <br />Deferred Inflows of Resources <br />Unavailable revenue - property taxes <br />1,706 <br />- <br />- <br />- <br />Deferred inflow related to leases receivable <br />- <br />229,506 <br />- <br />- <br />Total deferred inflows of resources <br />1,706 <br />229,506 <br />- <br />- <br />Fund Balances <br />Nonspendable <br />- <br />- <br />- <br />- <br />Restricted <br />- <br />- <br />- <br />- <br />Committed <br />241,203 <br />- <br />- <br />1,070,686 <br />Assigned <br />- <br />- <br />881,869 <br />- <br />Unassigned <br />- <br />233,969 <br />- <br />- <br />Total fund balances <br />241,203 <br />233,969 <br />881,869 <br />1,070,686 <br />Total liabilities, deferred inflows <br />of resources, and fund balances <br />$ <br />247,895 <br />$ <br />605,032 <br />$ <br />886,900 <br />$ 1,070,686 <br />120 <br />