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<br />CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2009 <br />Page No. <br />Ice Arena 73 <br />Pinewood Golf Course 74 <br />Landfill 75 <br />Economic Development Authority 76 <br />Noxunajor Debt Service Funds: <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds 77 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Debt Service Funds 79 <br />Nonmajor Capital Projects Funds: <br />Subcombining Balance Sheet-Nonxnajor Capital Projects Funds 81 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Capital Projects Funds 82 <br />Statement of Changes in Assets and Liabilities - <br />Developer Escrow Agency Fund 83 <br />Component Unit Financial Statements: <br />Housing and Redevelopment Authority: <br />Fund Financial Statements: <br />Balance Sheet 84 <br />Reconciliation of the Governmental Fund Balance Sheet <br />to the Statement of Net Assets 85 <br />Statement of Revenues, Expenditures, and Change in Fund Balance 86 <br />Reconciliation of the Statement of Revenues, Expenditures, <br />and Change in Fund Balance of Governmental Fund to the <br />Statement of Activities 87 <br />III. STATISTICAL SECTION (UNAUDITED) <br />Net Assets by Component 88 <br />Changes in Net Assets 90 <br />Fund Balances of Governmental Funds 94 <br />Changes is Fund Balances of Governmental Funds 96 <br />Electric Sales 98 <br />Principal Electric Customers 99 <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property 100 <br />Property Tax Rates 102 <br />Principal Taxpayers 103 <br />Property Tax Levies and Collections 104 <br />Ratios of Outstanding Debt by Type 105 <br />Ratios of General Bonded Debt Outstanding 107 <br />Computation of Direct and Overlapping Debt 108 <br />Legal Debt Margin Information 109 <br />Pledged-Revenue Coverage 111 <br />Demographic and Economic Statistics 113 <br />Principal Employers 114 <br />Full-Time Equivalent Employees by Function 115 <br />Operating Indicators by Function 116 <br />Capital Asset Statistics by Function 117 <br /> <br /> <br /> <br /> <br /> <br />n <br />n <br />u <br />ii <br />n <br /> <br /> <br />J <br />u <br />i <br /> <br /> <br />1 <br />