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City of Elk River <br />Nonmajor Capital Projects Funds <br />Combining Balance Sheet <br />December 31, 2022 <br />Total <br />Nonmajor <br />Capital <br />TIF Districts <br />Projects Funds <br />Assets <br />Cash and investments <br />$ 18,645 <br />$ 15,113,275 <br />Taxes receivable <br />- <br />23 <br />Accounts receivable <br />- <br />640,934 <br />Interest receivable <br />- <br />62,974 <br />Notes receivable <br />- <br />304,019 <br />Special assessment receivable <br />Delinquent <br />- <br />19,678 <br />Deferred <br />- <br />1,257,654 <br />Due from other funds <br />- <br />127,568 <br />Due from other governments <br />- <br />378,827 <br />Prepaid items <br />- <br />1,098 <br />Total assets <br />$ 18,645 <br />$ 17,906,050 <br />Liabilities <br />Accounts payable <br />$ - <br />$ 1,180,887 <br />Contracts payable <br />- <br />17,654 <br />Due to other funds <br />1,298,445 <br />1,298,445 <br />Due to component unit <br />170,632 <br />170,632 <br />Unearned revenue <br />- <br />716,432 <br />Total liabilities <br />1,469,077 <br />3,384,050 <br />Deferred Inflows of Resources <br />Unavailable revenue - property taxes - 319 <br />Unavailable revenue - special assessments - 1,273,159 <br />Total deferred inflows of resources - 1,273,478 <br />Fund Balances <br />Nonspendable <br />- 1,098 <br />Restricted <br />- 3,096,521 <br />Committed <br />- 99,328 <br />Assigned <br />- 11,503,105 <br />Unassigned <br />(1,450,432) (1,451,530) <br />Total fund balances <br />(1,450,432) 13,248,522 <br />Total liabilities, deferred inflows <br />of resources, and fund balances <br />$ 18,645 $ 17,906,050 <br />131 <br />