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CITY OF ARDEN HILLS <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />as of December 31, 2023 <br />Assets <br />Cash and investments <br />Accrued interest receivable <br />Accounts receivable <br />Taxes receivable <br />Interfund receivable <br />Prepaid items <br />Total assets <br />Liabilities <br />Accounts payable <br />Interfund payable <br />Due to other governmental units <br />Unearned revenue <br />Total liabilities <br />Deferred inflows of resources <br />Unavailable revenue — taxes <br />Fund balances (deficits) <br />Nonspendable <br />Restricted <br />Committed <br />Assigned <br />Unassigned <br />Total fund balances <br />Total liabilities, deferred inflows of resources, <br />and fund balances <br />Total <br />Nonmajor <br />Governmental <br />Special Revenue <br />Capital Project <br />Funds <br />$ 2,272,508 <br />$ 1,386,940 <br />$ 3,659,448 <br />10,356 <br />3,064 <br />13,420 <br />22,781 <br />6,896 <br />29,677 <br />750 <br />— <br />750 <br />38,941 <br />— <br />38,941 <br />4,293 <br />— <br />4,293 <br />$ 2,349,629 <br />$ 1,396,900 <br />$ 3,746,529 <br />$ 7,412 <br />$ 13,865 <br />$ 21,277 <br />38,941 <br />194,879 <br />233,820 <br />— <br />659 <br />659 <br />136,436 <br />— <br />136,436 <br />182,789 <br />209,403 <br />392,192 <br />750 — 750 <br />4,293 <br />— <br />4,293 <br />1,472,511 <br />630,744 <br />2,103,255 <br />713,987 <br />— <br />713,987 <br />— <br />751,632 <br />751,632 <br />(24,701) <br />(194,879) <br />(219,580) <br />2,166,090 <br />1,187,497 <br />3,353,587 <br />$ 2,349,629 <br />$ 1,396,900 <br />$ 3,746,529 <br />-54- <br />