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04.07 Consider BLADC's 2002 & 2003 Audit
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02-03-2004 Special Council Meeting
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04.07 Consider BLADC's 2002 & 2003 Audit
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BRAINERD LAKES AREA DEVELOPMENT CORPORATION <br /> STATEMENTS OF FINANCIAL POSITION <br /> SEPTEMBER 30, 2003 AND 2002 <br /> ASSETS <br /> 2003 2002 <br /> CURRENT ASSETS <br /> Cash $ 48,148 $ 40,413 <br /> Certificates of deposit 242,026 236,422 <br /> Receivable from local governments 59,213 56,338 <br /> Other receivables 6,985 - <br /> Prepaid expenses 5,093 1,438 <br /> Total current assets 361,465 334,611 <br /> PROPERTY AND EQUIPMENT,net of <br /> accumulated depreciation 23,122 24,292 <br /> M <br /> OTHER ASSETS <br /> Investment in MCCF 50,000 - <br /> r <br /> Total assets $ 434,587 $ 358,903 <br /> LIABILITIES AND NET ASSETS <br /> CURRENT LIABILITIES <br /> Accrued expenses $ 8,153 $ 5,540 <br /> Accrued payroll taxes 249 91 <br /> Accrued compensated absences 5,500 5,500 <br /> Deferred revenue 29,782 28,169 <br /> Total current liabilities 43,684 39,300 <br /> LONG TERM DEBT <br /> Due to Crow Wing County-MCCF liability 78,630 - <br /> NET ASSETS <br /> Unrestricted <br /> Undesignated 70,437 83,371 <br /> Designated 241,836 236,232 <br /> Total net assets 312,273 319,603 <br /> Total liabilities and net assets $ 434,587 $ 358,903 <br /> The accompanying notes are an integral part of these financial statements. <br /> 2 <br />
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