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2005-12-31 Annual Finance Report
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2005-12-31 Annual Finance Report
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5/11/2009 12:49:43 PM
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<br />CITY OF CENTERVILLE, MINNESOTA <br />NOTES TO THE FINANCIAL STATEMENTS <br />DECEMBER 31, 2005 <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 />Total <br /> <br />Carrying amount of deposits <br />Investments <br />Petty cash <br /> <br />$ 6,274,739 <br />1,882,791 <br />350 <br /> <br />Total <br /> <br />$ 8,157,880 <br /> <br />B. Receivables <br /> <br />A summary of all intergovernmental receivables as of December 31,2005 is as follows: <br /> <br />Fund <br />Governmental activities <br />General <br /> <br />County <br /> <br />Total <br /> <br />$ 43,061 <br /> <br />$ 43,061 <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 />Unearned <br /> <br />General fund <br />Taxes receivable <br />Special assessments receivable <br />Debt service funds <br />Special assessments receivable <br /> <br />$ <br /> <br />27,762 <br />13,171 <br /> <br />$ <br /> <br />859,649 <br /> <br />Total <br /> <br />$ <br /> <br />900,582 <br /> <br />$ <br /> <br />-28- <br />
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