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<br />See notes to basic financial statements. 36
<br />Primary Government
<br />Governmental
<br />Activities
<br />Business-Type
<br />Activities Total
<br />Housing and
<br />Redevelopment
<br />Authority
<br />Assets
<br />Cash and investments 44,524,699$ 40,880,486$ 85,405,185$ 821,348$
<br />Restricted cash - 1,779,016 1,779,016 -
<br />Taxes receivable 1,068,315 - 1,068,315 10,424
<br />Accounts receivable 713,845 2,518,344 3,232,189 1,917
<br />Interest receivable 205,725 132,897 338,622 -
<br />Notes and loans receivable 1,230,006 - 1,230,006 562,108
<br />Leases receivable 150,894 4,968,455 5,119,349 -
<br />Special assessments receivable 1,143,117 465,215 1,608,332 -
<br />Due from other governments 2,657,701 - 2,657,701 -
<br />Due from primary government - - - 161,823
<br />Due from component unit 8,469 - 8,469 -
<br />Internal balances 138,940 (138,940) - -
<br />Inventory - 2,675,346 2,675,346 -
<br />Land held for resale 175,000 - 175,000 382,000
<br />Prepaid items 214,251 220,810 435,061 -
<br />Pension asset 107,660 - 107,660 -
<br />Capital assets not
<br /> being depreciated
<br />Land 38,838,959 1,965,026 40,803,985 315,900
<br />Construction in progress 20,000 3,828,700 3,848,700 -
<br />Capital assets being depreciated/amortized
<br />Buildings and building improvements 81,818,173 41,406,580 123,224,753 -
<br />Improvements other
<br /> than buildings 15,175,353 266,259 15,441,612 174,290
<br />Infrastructure 82,670,355 - 82,670,355 -
<br />Collection and distribution systems - 147,904,911 147,904,911 -
<br />Intangible assets - 27,769,490 27,769,490 -
<br />Equipment and furniture 19,798,937 13,519,301 33,318,238 -
<br />Leased equipment 507,518 48,008 555,526 -
<br />Less accumulated depreciation/amortization (94,597,178) (101,837,924) (196,435,102) (128,781)
<br />Total assets 196,570,739 188,371,980 384,942,719 2,301,029
<br />Deferred Outflows of Resources
<br />Deferred outflows of resources
<br /> related to OPEB 80,414 10,052 90,466 -
<br />Deferred outflows of resources
<br /> related to pensions 10,565,477 1,081,073 11,646,550 14,392
<br />Total deferred outflows
<br /> of resources 10,645,891 1,091,125 11,737,016 14,392
<br />Total assets and deferred
<br /> outflows of resources 207,216,630$ 189,463,105$ 396,679,735$ 2,315,421$
<br />Component Unit
<br />City of Elk River
<br />Statement of Net Position
<br />December 31, 2023
<br />Page 157 of 464
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