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CITY OF ST. ANTHONY, MINNESOTA <br />SUBCOMBINING BALANCE SHEET <br />NONMAJOR SPECIAL REVENUE FUNDS <br />December 31, 2014 <br />With Comparative Totals For December 31, 2013 <br />Statement 14 <br />101 <br />Fire <br />Community <br />Police <br />Education / <br />Center Fund <br />Forfeiture <br />Recycling <br />HRA Fund <br />Training <br />Totals Nonmajor Special <br />601 <br />Fund 230 <br />Fund 225 <br />301 <br />Fund 240 <br />Revenue <br />Funds <br />2014 <br />2013 <br />Assets <br />Cash and investments <br />$33,458 <br />$31,172 <br />$5,668 <br />$ <br />$2,909 <br />$73,207 <br />$82,356 <br />Accrued interest <br />- <br />- <br />- <br />- <br />- <br />- <br />416 <br />Due from other governments <br />- <br />- <br />- <br />- <br />- <br />339,000 <br />Accounts receivable <br />- <br />- <br />- <br />- <br />- <br />99,259 <br />Prepaid items <br />819 <br />- <br />812 <br />- <br />1,631 <br />49 <br />Property taxes receivable: <br />Delinquent <br />- <br />- <br />- <br />2,284 <br />- <br />2,284 <br />2,992 <br />Due from county <br />- <br />- <br />- <br />1,191 <br />1,191 <br />1,345 <br />Total assets <br />$34,277 <br />$31,172 <br />$5,668 <br />$4,287 <br />$2,909 <br />$78,313 <br />$525,417 <br />Liabilities, Deferred Inflows of Resources, and Fund Balance <br />Liabilities: <br />Accounts payable <br />$17,756 <br />$ <br />$ - <br />$1,140 <br />$ - <br />$18,896 <br />$32,120 <br />Interfund payable <br />- <br />- <br />- <br />156,796 <br />- <br />156,796 <br />244,677 <br />Deposits Payable <br />- <br />- <br />- <br />- <br />- <br />339,000 <br />Due to other governmental units <br />12 <br />- <br />- <br />- <br />- <br />12 <br />12 <br />Salaries payable <br />693 <br />- <br />3,842 <br />- <br />4,535 <br />4,095 <br />Total liabilities <br />18,461 <br />0 <br />0 <br />161,778 <br />0 <br />180,239 <br />619,904 <br />Deferred inflows of resources: <br />Unavailable revenue <br />- <br />- <br />2,284 <br />2,284 <br />2,992 <br />Total deferred inflows of resources <br />0 <br />0 <br />0 <br />2,284 <br />0 <br />2,284 <br />2,992 <br />Fund balance (deficit): <br />Nonspendable <br />819 <br />- <br />- <br />812 <br />- <br />1,631 <br />49 <br />Restricted <br />- <br />23,471 <br />- <br />- <br />- <br />23,471 <br />21,528 <br />Committed <br />999 <br />- <br />5,668 <br />- <br />- <br />6,667 <br />33,015 <br />Assigned <br />13,998 <br />7,701 <br />- <br />- <br />2,909 <br />24,608 <br />17,745 <br />Unassigned <br />- <br />- <br />(160,587) <br />- <br />(160,587) <br />(169,816) <br />Total fund balance (deficit) <br />15,816 <br />31,172 <br />5,668 <br />(159,775) <br />2,909 <br />(104,210) <br />(97,479) <br />Total liabilities, deferred inflows of <br />resources, and fund balance <br />$34,277 <br />$31,172 <br />$5,668 <br />$4,287 <br />$2,909 <br />$78,313 <br />$525,417 <br />101 <br />