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CITY OF HUGO, MINNESOTA <br />COMBINING BALANCE SHEET <br />NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2016 <br />Special Revenue Debt Service <br />Firefighter's Tax Increment Abatement Total Nonmajor <br />Special Relief Financing Levy Compensated Governmental <br />Park Fund Fund Collection Fund Offset Absences Fund <br />Assets <br />Cash and investments <br />$ 1,012,017 <br />$ <br />74,062 <br />$ <br />395,505 <br />$ <br />376,984 <br />$ <br />476,412 <br />$ <br />2,334,980 <br />Receivables (Net of Allowance <br />for Uncollectibles) <br />Accrued interest <br />1,034 <br />72 <br />394 <br />426 <br />491 <br />2,417 <br />Taxes - delinquent <br />1,267 <br />173 <br />1,440 <br />TOTAL ASSETS <br />$ 1,014,318 <br />$ <br />74,307 <br />$ <br />395,899 <br />$ <br />377,410 <br />$ <br />476,903 <br />$ <br />2,338,837 <br />Liabilities, Deferred Inflows of <br />Resources, and Fund Balance <br />Liabilities <br />Accounts payable <br />$ 2,773 <br />$ <br />$ <br />$ <br />$ <br />$ <br />2,773 <br />Deferred Inflows of Resources <br />Unavailable revenue: <br />Property Taxes <br />1,267 <br />173 <br />1,440 <br />Fund Balance <br />Fund Balance <br />Restricted <br />395,899 <br />395,899 <br />Committed <br />1,010,278 <br />377,410 <br />476,903 <br />1,864,591 <br />Assigned <br />74,134 <br />74,134 <br />Total Fund Balance <br />1,010,278 <br />74,134 <br />395,899 <br />377,410 <br />476,903 <br />2,334,624 <br />TOTAL LIABILITIES, DEFERRED <br />INFLOWS OF RESOURCES <br />AND FUND BALANCE <br />$ 1,014,318 <br />$ <br />74,307 <br />$ <br />395,899 <br />$ <br />377,410 <br />$ <br />476,903 <br />$ <br />2,338,837 <br />70 <br />