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CITY OF ELK RIVER, MINNESOTA <br />' TABLE OF CONTENTS <br />DECEMBER 31, 2009 <br /> Paee No• <br />' I. INTRODUCTORY SECTION <br />' Letter of Transmittal <br />Certificate of Achievement 1 <br />5 <br /> Organizational Chart 6 <br /> Elected and Appointed Officials 7 <br />' FINANCIAL SECTION <br />II <br /> . <br /> Independent Auditor's Report 8 <br />' Management's Discussion and Analysis 10 <br /> Basic Financial Statements: <br /> Government-wide Financial Statements: <br />' Statement of Net Assets 20 <br /> Statement of Activities 21 <br /> Fund Financial Statements: <br /> Balance Sheet -Governmental Funds 23 <br />' Reconciliation of the Governmental Funds Balance Sheet to <br /> the Statement of Net Assets 24 <br />' Statement of Revenues, Expenditures, and Changes in <br />Fund Balances -Governmental Funds <br />25 <br /> Reconciliation of the Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances of Governmental Funds to the <br /> Statement of Activities 26 <br />' Statement of Revenues, Expenditures, and Changes in <br /> Fund Balance -Budget and Actual -General Fund 27 <br /> Statement of Net Assets -Proprietary Funds 28 <br />' Statement of Revenues, Expenses, and Changes in <br /> Fund Net Assets -Proprietary Funds 30 <br /> Statement of Cash Flows -Proprietary Funds 32 <br />' Statement of Fiduciary Net Assets -Developer <br /> Escrow Agency Fund 36 <br />Notes to Financial Statements 37 <br />Required Supplementary Information <br />Schedule of Funding Progress -Elk River Fire Relief Pension Plan 63 <br />Schedule of Funding Progress -Other Postemployment Benefits 63 <br /> Combining and Individual Fund Statements and Schedules: <br /> Nonmajor Governmental Funds: <br />' Combining Balance Sheet - Nonmajor Governmental Funds 64 <br /> Combining Statement of Revenues, Expenditures, and Changes <br />' in Fund Balances - Nonmajor Governmental Funds 65 <br /> Nonmajor Special Revenue Funds: <br /> Subcombining Balance Sheet - Nonmajor Special Revenue Funds 66 <br />' Subcombining Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances - Nonmajor Special Revenue Funds 69 <br /> Special Revenue Funds: <br /> Schedules of Revenues, Expenditures, and Changes in <br />' Fund Balance -Budget and Actual: <br /> Library 72 <br /> <br />