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The City of Laramee establishe

The City of Laramee established a tax agency fund to collect property taxes for the City of Laramee, Bloomer County, and Bloomer School District. Total tax levies of the three governmental units were $200,000 for 2011, of which $60,000 was for the City of Laramee, $40,000 for Bloomer County, and $100,000 for Bloomer School District.

The tax agency fund charges Bloomer County and Bloomer School District a 2 percent collection fee that it transfers to the general fund of the City of Laramee in order to cover costs incurred for agency fund operations.

During 2011 the tax agency fund collected and remitted $150,000 of the 2011 levies to the various governmental units. The collection fees associated with the $150,000 were remitted to Laramee’s general fund before year-end.


Prepare a statement of fiduciary net assets for the City of Laramee Tax Agency Fund at

December 31, 2011.


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