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#13 - Audit Presentation
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#13 - Audit Presentation
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CITY OF LAKE ELMO, MINNESOTA <br />NOTES TO THE BASIC FINANCIAL STATEMENTS <br />DECEMBER 31, 2023 <br /> <br /> <br />56 <br />NOTE 2 DETAIL NOTES ON TRANSACTION CLASSES/ACCOUNTS (Continued) <br /> <br />2.F. FUND EQUITY <br /> <br />At December 31, 2023, governmental fund equity consists of the following: <br /> <br /> <br />Restricted Committed Assigned Unassigned <br />General Fund <br />Unassigned -$ -$ -$ 8,920,580$ <br />Debt Service Fund <br />Restricted for Debt Service 5,026,712$ -$ -$ -$ <br />City Hall/Fire Station Bldg Project Fund <br />Assigned for City Hall/Fire Station Project -$ -$ 1,448,996$ -$ <br />2023 Street Improvements Fund <br />Restricted for 2023 Street Improvements 287,830$ -$ -$ -$ <br />Nonmajor Governmental Funds <br />Restricted for Capital Projects 730,006$ -$ -$ -$ <br />Restricted for Park Improvements 1,424,333 - - - <br />Restricted for the Development of Ball Parks 1,000,000 - - - <br />Committed for Lions Park - 20,334 - - <br />Assigned for Economic Development Authority - - 12,355 - <br />Assigned for ARPA Purchases - - 10,589 - <br />Assigned for Vehicle Acquisition - - 1,502,126 - <br />Assigned for Infrastructure Reserve - - 636,610 - <br />Assigned for City Facilities - - 98,874 - <br />Assigned for Manning and Hudson Future Stoplight - - 17,195 - <br />Assigned for Railroad Crossing Improvements - - 39,297 - <br />Assigned for Manning and Highway 36 Interchange - - 2,572 - <br />Unassigned - - - (492,973) <br />Total Nonmajor Governmental Funds Balance 3,154,339$ 20,334$ 2,319,618$ (492,973)$
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