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CITY OF HUGO, MINNESOTA <br />BALANCE SHEET <br />GOVERNMENTALFUNDS <br />December 31, 2015 <br />Liabilities, Deferred Inflows of <br />Debt Service <br />Capital Project <br />Resources, and Fund Balance <br />379,181 <br />Fund <br />Fund <br />1,814,672 <br />1,814,672 <br />Liabilities <br />3,569,436 4,488,691 61,761 <br />General <br />Property and <br />Other <br />2,422,714 <br />Accounts payable <br />$ 101,425 <br />Obligation <br />Public Equipment <br />Governmental <br />$ 112,479 <br />Unearned revenue <br />General <br />Bonds <br />Improvements Acquisition <br />Funds <br />Total <br />Assets <br />29,883 <br />29,883 <br />Cash and investments <br />$ 3,944,268 <br />$ 3,098,443 <br />$ 3,401,552 $4,486,723 <br />$2,254,554 <br />$ 17,185,540 <br />Receivables (Net of Allowance for <br />1,594,963 <br />10,882 <br />172 <br />1,606,017 <br />Uncollectibles) <br />Accounts <br />12,536 <br />12,536 <br />Accrued interest <br />1,822 <br />1,240 <br />1,814 2,140 <br />1,060 <br />8,076 <br />Taxes <br />92,258 <br />18,418 <br />7,440 1,935 <br />2,319 <br />122,370 <br />Special assessments <br />674,449 <br />606,101 <br />1,280,550 <br />Due from other governmental units <br />59,051 <br />2,397,500 <br />176,952 <br />1,935 <br />2,633,503 <br />TOTAL ASSETS <br />$ 4,109,935 <br />$ 6,190,050 <br />$ 4,193,859 $4,490,798 <br />$2,257,933 <br />$21,242,575 <br />Liabilities, Deferred Inflows of <br />Fund Balance <br />Resources, and Fund Balance <br />379,181 <br />3,478,864 <br />Committed <br />1,814,672 <br />1,814,672 <br />Liabilities <br />3,569,436 4,488,691 61,761 <br />8,119,888 <br />Unassigned 2,422,714 <br />2,422,714 <br />Accounts payable <br />$ 101,425 <br />$ $ <br />10,882 $ <br />172 $ <br />$ 112,479 <br />Unearned revenue <br />1,009,509 <br />$ 21,242,575 <br />1,009,509 <br />Salaries payable <br />29,883 <br />29,883 <br />Due to other governmental units <br />454,146 <br />454,146 <br />Total Liabilities <br />1,594,963 <br />10,882 <br />172 <br />1,606,017 <br />Deferred Inflows of Resources <br />Unavailable revenue: <br />Property taxes <br />92,258 <br />18,418 <br />7,440 <br />1,935 <br />2,319 122,370 <br />Special assessments <br />674,449 <br />606,101 <br />1,280,550 <br />Due from other governmental units <br />2,397,500 <br />2,397,500 <br />Total Deferred Inflows of Resources <br />92,258 <br />3,090,367 <br />613,541 <br />1,935 <br />2,319 3,800,420 <br />Fund Balance <br />Fund Balance <br />Restricted 3,099,683 <br />379,181 <br />3,478,864 <br />Committed <br />1,814,672 <br />1,814,672 <br />Assigned <br />3,569,436 4,488,691 61,761 <br />8,119,888 <br />Unassigned 2,422,714 <br />2,422,714 <br />Total Fund Balance 2,422,714 3,099,683 <br />3,569,436 4,488,691 2,255,614 <br />15,836,138 <br />TOTAL LIABILITIES, DEFERRED INFLOWS OF <br />RESOURCES, AND FUND BALANCE $ 4,109,935 $ 6,190,050 <br />$ 4,193,859 $4,490,798 $2,257,933 <br />$ 21,242,575 <br />See Notes to Financial Statements <br />