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CITY OF ST. ANTHONY, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2014 <br />Note 18 PRIOR PERIOD ADJUSTMENT/CORRECTION OF AN ERROR <br />During 2013, corrections to the prior year financial statements were made to correct accounts payable relating <br />to pay-as-you-go TIF. Prior to adjustment the City was not accruing the February payment relating to TIF <br />money received during the year. <br />A summary of changes are as follows: <br />Major <br />Governmental <br />Governmental Fund <br />Activities HRA Projects <br />Fund balance/net position - <br />January 1, 2013, as previously restated $14,378,700 $716,403 <br />Prior period adjustments: <br />Pay -as -you go TIF <br />Fund balance/net position - <br />January 1, 2013, as restated <br />Note 19 SUBSEQUENT EVENTS <br />(211,123) (211,123) <br />$14,167,577 $505,280 <br />The City issued the $2,580,000 G.O. Bonds, Series 2015A on May 19, 2014 to fund various public <br />improvements within the City. <br />85 <br />