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VLAWMO Annual Financial Report 2018
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VLAWMO Annual Financial Report 2018
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9/19/2019 2:35:15 PM
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Finance Dept
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Audit
Finance Number Identifier
VLAWMO Annual Financial Report 2018
Date
12/31/2018
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VADNAIS LAKE AREA WATER MANAGEMENT ORGANIZATION <br />STATEMENT OF NET POSITION <br />DECEMBER 31, 2018 <br />Govemmental <br />Activities <br />ASSETS <br />Cash and Temporary Investments $ 687,715 <br />Restricted Cash 29,661 <br />Receivables: <br />Accounts 3,259 <br />Special Assessments 852,185 <br />Capital Assets: <br />Depreciable Assets, Net of Accumulated Depreciation 500,845 <br />Total Assets 2,073,665 <br />DEFERRED OUTFLOWS OF RESOURCES <br />Deferred Pension Resources 59,386 <br />LIABILITIES <br />Accounts Payable 68,858 <br />Escrow Deposits Payable 29,638 <br />Salaries Payable 22,618 <br />Due to Other Government 7,292 <br />Uneamed Revenue 830,878 <br />Compensated Absences Payable: <br />Due Within One Year 11,000 <br />Due in More than One Year 33,001 <br />Net Pension Liability: <br />Due in More than One Year 238,546 <br />Total Liabilities 1,241,831 <br />DEFERRED INFLOWS OF RESOURCES <br />Deferred Pension Resources 81,098 <br />NET POSITION <br />Net Investment in Capital Assets 500,845 <br />Unrestricted 309,277 <br />Total Net Position $ 810,122 <br />See accompanying Notes to Financial Statements. <br />(13) <br />
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