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<br />CITY OF CENTERVILLE, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31,2003 <br /> <br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED <br /> <br />B. Re~eivables <br /> <br />Receivables as of year end for the City's individual major funds and non-major funds in the aggregate, including the <br />applicable allowances for uncollectible accounts, are as follows: <br /> <br /> G.O. G.O. <br /> Improvement Improvement Peltier <br /> Bonds Bonds Preserve <br /> General of 2002 of 2003 Proi ect <br />Receivables <br />Interest $ 4,254 $ 2,517 $ 527 $ 670 <br />Taxes 90,512 <br />Accounts (336 ) <br />Special assessments 16,052 368,026 <br />Intergovernmental 4.698 <br /> Total receivables $ 115.180 $ 2.517 $ 368.553 $ 670 <br /> Non-major <br /> and <br /> Other <br /> Water Sewer Funds Total <br />Receivables <br />Interest $ 4,080 $ 6,032 $ 5,991 $ 24,071 <br />Taxes 231 90,743 <br />Accounts 48,392 71,116 7,414 126,586 <br />Special assessments 240,100 168,155 76,490 868,823 <br />Intergovernmental 4.698 <br /> Total receivables $ 292.572 $ 245.303 $ 90.126 $ 1.114.921 <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 Unearned <br />General fund <br />Delinquent property taxes receivable $ 57,762 $ <br />Special assessments not yet due 16,051 <br />2004 antenna lease received in 2003 14,370 <br />Debt service fund <br />Special assessments not yet due 423.451 <br />Total deferred/unearned revenue for governmental funds $ 497.264 $ 14.370 <br /> <br />-23- <br />