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2006-12-31 Audit
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2006-12-31 Audit
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5/11/2009 12:48:05 PM
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<br />CITY OF CENTERVILLE, MINNESOTA <br />NOTES TO THE FINANCIAL STATEMENTS <br />DECEMBER 31, 2006 <br /> <br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED <br /> <br />At year end, the Cities total cash and temporary investments as shown on the Statement of Net Assets were as <br />follows: <br /> <br /> Carrying amount of deposits $ 6,394,452 <br /> Investments 1,728,740 <br /> Petty cash 334 <br /> Total $ 8,123,526 <br />B. Receivables <br /> A summary of all intergovernmental receivables as of December 31, 2006 is as follows: <br /> Fund County <br /> Governmental activities <br /> General $ 8.305 <br /> <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 />Unavailable <br /> <br />General fund <br />Taxes receivable <br />Special assessments receivable <br />Debt service funds <br />Special assessments receivable <br /> <br />$ 34,873 <br />12,405 <br /> <br />1,238,267 <br /> <br />Total <br /> <br />$ 1,285,545 <br /> <br />-30- <br />
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