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<br />21 <br />City of Elk River <br />Financial Analysis <br /> <br /> <br />Municipal Liquor Fund <br /> <br />2020 2021 2022 2023 2024 <br />Cash and Investments $5,023,743 $4,713,463 $3,978,266 $3,526,983 $3,398,275 <br />Unrestricted Net Position 5,111,153 5,005,721 4,334,085 3,930,205 3,729,560 <br /> $- <br /> $1,000,000 <br /> $2,000,000 <br /> $3,000,000 <br /> $4,000,000 <br /> $5,000,000 <br /> $6,000,000 <br />Municipal Liquor Fund <br /> As of December 31, 2024, the Municipal Liquor Fund had an ending net cash and investment balance <br />of $3,398,275. This is a decrease of $128,708 compared to 2023 due in large part to transfers out of <br />$1,250,000 made during 2024. Unrestricted net position at year-end was $3,729,560, a decrease of <br />$200,645 compared to the prior year. Unrestricted net position has decreased by $1,381,593, or <br />27.0%, over the last five years when comparing 2024 to 2020. <br />Page 396 of 637