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<br /> <br />ii <br />1 <br /> <br /> <br /> <br /> <br />i <br /> <br /> <br />1 <br /> <br /> <br /> <br /> <br /> <br /> <br />CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2010 <br />I. INTRODUCTORY SECTION <br />Letter of Transmittal <br />Certificate of Achievement <br />Organizational Chart <br />Elected and Appointed Officials <br />II. FINANCIAL SECTION <br />Page No• <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 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 65 <br />Schedule of Funding Progress -Other Postemployment Benefits 65 <br />Combining and Individual Fund Statements and Schedules: <br />Nonmajor Governmental Funds: <br />Combining Balance Sheet - Nonmajor Governmental Funds 66 <br />Combining Statement of Revenues, Expenditures, and Changes <br />in Fund Balances - Nonmajor Governmental Funds 67 <br />Nonmajor Special Revenue Funds: <br />Subcombining Balance Sheet - Nonmajor Special Revenue Funds 68 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Special Revenue Funds 70 <br />Special Revenue Funds: <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balance -Budget and Actual: <br />Library 72 <br />i_ <br />