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Centerville 2010 Financial Report
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Centerville 2010 Financial Report
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4/27/2011 12:00:16 PM
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4/27/2011 11:59:56 AM
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CITY OF CENTERVILLE, MINNESOTA <br />NOTES TO THE FINANCIAL STATEMENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2010 <br /> <br />Note 3:DETAILED NOTES ON ALL FUNDS - CONTINUED <br />C. Deferred revenue <br />Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to <br />be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in <br />connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the <br />various components of deferred revenue and unearned revenue reported in the governmental funds were as follows: <br /> <br />UnavailableUnearned <br />General fund <br />Taxes receivable$ 93,168$ - <br />Special assessments receivable 100,918 - <br />Debt service funds <br />Special assessments receivable 2,042,893 - <br />Non-major governmental funds <br />Unearned grant - 188,500 <br />Total $ 2,236,979$ 188,500 <br /> <br />-58- <br /> <br />
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