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CITY OF ST. ANTHONY, MINNESOTA <br />COMBINING BALANCE SHEET Statement 18 <br />NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2017 <br />With Comparative Totals For December 31, 2016 <br />Special Debt Capital <br />Revenue Service Project 2017 2016 <br />Assets <br />Cash and investments $126,092 $1,045,736 $2,113,871 $3,285,699 $2,057,762 <br />Accrued interest - - 2,180 2,180 - <br />Due from other governmental units 69 - 141,100 141,169 1,054,067 <br />Accounts receivable - net 4,593 - - 4,593 - <br />Loans receivable 41,194 - - 41,194 - <br />Prepaid items 4,634 - 10,705 15,339 37,188 <br />Property taxes receivable: <br /> Delinquent 734 2,671 955 4,360 10,664 <br /> Due from county 709 2,367 1,267 4,343 5,691 <br />Special assessments receivable - - 15,428 15,428 24,217 <br />Funds held by others - - - - 43,765 <br /> Total assets $178,025 $1,050,774 $2,285,506 $3,514,305 $3,233,354 <br /> Liabilities, Deferred Inflows of <br /> Resources, and Fund Balance <br />Liabilities: <br /> Accounts payable $15,795 $1 $98,372 $114,168 $117,867 <br /> Contracts payable - - 135,669 135,669 - <br /> Interfund payable - - - - 74,598 <br /> Interfund loan payable - - 39,340 39,340 44,960 <br /> Due to other governmental units 1,467 927 157 2,551 14 <br /> Salaries payable 1,886 - - 1,886 1,776 <br /> Total liabilities 19,148 928 273,538 293,614 239,215 <br />Deferred inflows of resources: <br /> Unavailable revenue 734 2,671 16,383 19,788 34,881 <br /> Total deferred inflows of resources 734 2,671 16,383 19,788 34,881 <br />Fund balance (deficit): <br />Nonspendable 4,634 - 10,705 15,339 37,188 <br />Restricted 23,865 1,047,175 - 1,071,040 932,045 <br />Committed 125,069 - - 125,069 105,503 <br />Assigned 25,465 - 1,984,880 2,010,345 1,937,488 <br />Unassigned (20,890) - - (20,890) (52,966) <br /> Total fund balance (deficit) 158,143 1,047,175 1,995,585 3,200,903 2,959,258 <br /> Total liabilities, deferred inflows of <br /> resources, and fund balance $178,025 $1,050,774 $2,285,506 $3,514,305 $3,233,354 <br />Totals <br />Nonmajor Governmental Funds <br />108