2025 Annual Comprehensive Financial Report

CITY OF SHAKOPEE

COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS (Continued) December 31, 2025

Debt Service

2020A Tax Increment Bonds

2022A GO Tax Increment Revenue Bond

2022A GO Improvement Bond

ASSETS

Cash and Investments

$

580,263

$

175,694

$

862,933

Special Assessments Receivable: Delinquent

- - -

- - -

22,674 573,261

Deferred

Accounts Receivable Interest Receivable

-

4,554

1,378

6,770 1,319

Due from Other Governments

- -

- -

Prepaid Items

-

Total Assets

$

584,817

$

177,072

$

1,466,957

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts Payable

$

- - - - -

$

- - - - -

$

- - - - -

Due to Other Funds

Due to Other Governments Advance from Other Funds

Total Liabilities

Deferred Inflows of Resources

Unavailable Revenue - Special Assessments

- -

- -

595,935 595,935

Total Deferred Inflows of Resources

Fund Balances

Nonspendable Restricted for:

-

-

-

Special Revenue

-

-

-

Debt Service

584,817

177,072

871,022

Capital Projects

- - -

- - -

- - -

Assigned

Unassigned

Total Fund Balances

584,817

177,072

871,022

Total Liabilities, Deferred Inflows of Resources and Fund Balances

$

584,817

$

177,072

$

1,466,957

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