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CITY OF ST. ANTHONY, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2008 <br />Governmental funds report deferred revenue in connection with receivables for revenues that are not considered <br />to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition <br />in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, <br />the various components of deferred revenue and unearned revenue reported in the governmental funds were as <br />follows: <br />Delinquent property taxes receivable (General Fund) <br />Delinquent property taxes receivable (Street Improvement Debt Service) <br />Delinquent property taxes receivable (HRA Debt Service) <br />Delinquent property taxes receivable (Nonmajor Funds) <br />Delinquent TIF (HRA Projects Fund) <br />Special assessments not yet due (Street Improvement Debt Service) <br />Accounts receivable not yet due (Street Improvement Projects Fund) <br />Total deferred/uneamed revenue for governmental funds <br />56 <br />Unavailable Unearned <br />$54,142 <br />19,455 <br />8,238 <br />2,630 <br />79,407 <br />1,737,976 <br />2,500,000 <br />$4,401,848 $0 <br />