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5.2. SR 06-19-2006
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5.2. SR 06-19-2006
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1/21/2008 8:36:13 AM
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6/16/2006 11:22:51 AM
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6/19/2006
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<br />I <br /> <br />I <br />I <br />I <br />I <br /> <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />CITY OF ELK RIVER, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31,2005 <br /> <br />Note 4. OTHER INFORMATION - CONTINUED <br /> <br />G. Prior Period Adjustment <br /> <br />An adjustment is required for the December 31, 2004 carry forward (net asset) balance of the governmental funds to <br />record the omission of governmental capital assets. The following schedule reconciles the December 31,2004 net asset <br />balance as restated: <br /> <br />Fund balance - December 31, 2004 <br /> <br />Prior period adjustment - capital assets omitted in 2004 <br /> <br />Total net assets as restated - January 1,2005 <br /> <br />H. Subsequent Events <br /> <br />$97,476,932 <br /> <br />1.290.000 <br /> <br />$98.766.932 <br /> <br />On March 2, 2006, the City issued $3,595,000 of electric revenue bonds to finance and electric utility project. The <br />interest rate on the bonds range from 3.15 to 4.00 percent and the maturity date is August 1,2021. <br /> <br />56 <br />
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