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Note 4: <br />Note 5: <br />CITY OF ELK RIVER, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2000 <br />RECEIVABLES - CONTINUED <br />Due To/From Other Funds <br />The Capital Projects and Trunk Utilities Expansion Capital Projects Funds were used to provide the <br />interim financing for Special Revenue and Capital Projects Funds, As permanent financing sources for <br />these funds are obtained, the balances advanced from the Capital Projects and Trunk Utilities <br />Expansion Funds will be repaid. Advances totaled $1,964,135 at year end. <br />The Utilities Commission is responsible for the billing and collection of garbage and sewer fees <br />collected through the Electric Enterprise Fund and transferred monthly to the City's Garbage Collection <br />and Sewage Disposal Enterprise Funds. The interfund balances at year end are $49,751 and $77,809, <br />respectively. <br />Additional interfund receivables and payables result from the reimbursement of expenditures incurred in <br />other funds. The expenditures to be reimbursed at year end totaled $318,370. The detailed schedule <br />of interfund receivables and payables by fund are summarized in Note 14. <br />Due From Other Governments <br />­ � ­­ ........ ..... <br />Amounts due from other governmental units as of December 31, 2000 include the following: <br />General Fund - <br />State Grant - Safe/Sober <br />$ 2,904 <br />County Reimbursements <br />23,752 <br />School District Reimbursements <br />8,443 <br />Special Revenue Funds - <br />178,084 <br />Ice Arena - Various <br />38,012 <br />Capital Outlay Reserve - County Reimbursement <br />205 <br />Capital Projects Funds - <br />17,621 <br />East Hwy 10 Improvements - MSA Reimbursement <br />5 2 <br />........... i. -U301 <br />— <br />Total All Funds <br />$605,617 <br />FIXED ASSETS <br />The following is a summary of changes in the general fixed assets account group during the year: <br />Balance Balance <br />4-qm4ry 1 Additions Dispositions December 31 <br />December . ...... . ... . .... <br />Land <br />$ 3,651,690 <br />$1,058,200 <br />$ 496,345 <br />$4,213,545 <br />Buildings and structures <br />8,643,147 <br />178,084 <br />672,473 <br />8,148,758 <br />Other improvements <br />851,985 <br />612,803 <br />17,621 <br />1,447,167 <br />Furniture and equipment <br />4,515,390 <br />1,155,033 <br />1,068060 <br />4,602,363 <br />Total general fixed assets $17,6612,212 $3,0110411,1121P $2,254,499 $18,411,833 <br />W <br />