City of Cedar Falls Audit 2013

CiÇ of Gedar Falls, lowa

Statement of Net Position June 30, 2013

Primarv Government

Governmental Activities

ASSETS Cash

Certificates of Deposit Receivables, net of allowance for uncollectible amounts: Property taxes Other city taxes Accrued interest Special assessments Notes from associated company Customers Human & Leisure services contributions Other

Due from component unit lnternal balances Due from other governments lnventories Prepaids and other assets Restricted assets: Cash

Certificates of deposit US government and agency securities

Capital assets: Land Land improvements Buildings Machinery and equipment lnfrastructure Construction in progress Accum ulated depreciation Total assets

LIABILITIES Accounts payable Accrued liabilities Due to primary government Note payable to associated company Unearned revenue Long-term liabilities: Portion due or payable within one year: Bonds payable Compensated absences

Portion due or payable after one year: Bonds payable Compensated absences Net OPEB liability Total liabilities

NET POSITION

Net investment in capital assets Restricted: Streets Debt service Em ployee retirement system TIF Post closure costs Unrestricted Total net position

See notes to financial statements -31 - $ 271,464,781 $

28,867,975 13,155,356 27,818,640 I 7,1 53,865 163,497,944 11,425,467 (97,982,420\

2,624,404 't,028,432

21,789,027

2,775,O00 841,889

s 37,111,226

18,531,342 318,846 5,284,684 15,435

$ 54,888,657 234,353,555

5,847,236 1,862,099 343, I 39

635,000 138,633

2,517,973 352,641

$ 5.267 ,914 1612,581

23,933,783 7,964,022 45,857,843

$ 79,333,821 $

27,958,970 (23,611,9921

't,546,705 76,962

$ 350,798,602 $

30,480,556 13,155,356 51,752,423 25,117,887 209,355,787 39,384,437 (121,594,412\

$ 61

Business-type Activities

,017,101 S 9,732,421

21,855J75 979,860 64,720 44,163

3,925,645 959,113 850,000 15,340,000 1,615,165 877.012

11,977 Total $ 70,749,522

21,855,175 979,860 76,697 44,163

1,145,520 (15,340,000) 68,69ô

3,925,645 2,104,633 850,000

1 ,61 5,1 65 945,708

4,171,109 1 ,'t 05,394

21,789,027

3,410,000 980,522

$ 42,379,140 $ 1s5,314,591 g 79,677,940 $ 234,ss2,531

18,531,342 318,846 5,284,684 15,435 9,500

49.267.124 T--m6;413262-

8,365,209 2,214,740 343 139

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