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CITY OF ST. ANTHONY, MINNESOTA <br />COMBINING BALANCE SHEET <br />NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2013 <br />With Comparative Totals For December 31, 2012 <br />Assets <br />Cash and investments <br />Accrued interest <br />Due from other governmental units <br />Accounts receivable - net <br />Prepaid items <br />Property taxes receivable: <br />Delinquent <br />Due from county <br />Special assessments receivable <br />Total assets <br />Statement 12 <br />Special <br />Revenue <br />Debt Capital <br />Service Project <br />Totals <br />Nonmajor Governmental Funds <br />2013 2012 <br />$82,356 <br />$1,972,950 $1,279,815 <br />$3,335,121 <br />$3,051,324 <br />416 <br />- - <br />416 <br />4 <br />339,000 <br />- 96,831 <br />435,831 <br />860 <br />99,259 <br />- <br />99,259 <br />92,075 <br />49 <br />- <br />49 <br />129 <br />2,992 17,492 <br />712 <br />21,196 <br />10,876 <br />1,345 8,260 <br />446 <br />10,051 <br />5,928 <br />- 951,694 <br />39,637 <br />991,331 <br />743,620 <br />$525,417 $2,950,396 $1,417,441 $4,893,254 $3,904,816 <br />Liabilities, Deferred Inflows of Resources, and Fund Balance <br />Liabilities: <br />$94,916 <br />Accounts payable <br />$32,120 <br />Contracts payable <br />- <br />Interfund payable <br />244,677 <br />Deposits payable <br />339,000 <br />Interfund loan payable <br />- <br />Due to other governmental units <br />12 <br />Salaries payable <br />4,095 <br />Total liabilities <br />619,904 <br />$ $62,796 <br />$94,916 <br />$19,371 <br />21,683 <br />21,683 <br />114,925 <br />- <br />244,677 <br />289,793 <br />- <br />339,000 <br />- <br />61,820 <br />61,820 <br />67,440 <br />813 <br />825 <br />2,571 <br />- <br />4,095 <br />3,306 <br />0 147,112 <br />767,016 <br />497,406 <br />Deferred inflows of resources: <br />Unavailable revenue 2,992 969,187 40,349 1,012,528 753,939 <br />Total deferred inflows of resources 2,992 969,187 40,349 1,012,528 753,939 <br />Fund balance (deficit) <br />Nonspendable <br />49 - <br />49 <br />129 <br />Restricted <br />21,528 1,981,209 <br />2,002,737 <br />1,694,656 <br />Committed <br />33,015 - <br />- 33,015 <br />151,259 <br />Assigned <br />17,745 <br />1,235,725 1,253,470 <br />1,036,871 <br />Unassigned <br />(169,816) - <br />(5,745) (175,561) <br />(229,444) <br />Total fund balance (deficit) <br />(97,479) 1,981,209 <br />1,229,980 3,113,710 <br />2,653,471 <br />Total liabilities, deferred inflows of <br />resources, and fund balance $525,417 $2,950,396 $1,417,441 $4,893,254 $3,904,816 <br />97 <br />L <br />