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CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2011 <br />Page No. <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 />Independent Auditor's Report <br />8 <br />Management's Discussion and Analysis <br />10 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Assets <br />20 <br />Statement of Activities <br />21 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds <br />23 <br />Reconciliation of the Governmental Funds Balance Sheet to <br />the Statement of Net Assets <br />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 <br />26 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balance - Budget and Actual - General Fund <br />27 <br />Statement of Net Assets - Proprietary Funds <br />28 <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets - Proprietary Funds <br />30 <br />Statement of Cash Flows - Proprietary Funds <br />32 <br />Statement of Fiduciary Net Assets - Developer <br />Escrow Agency Fund <br />36 <br />Notes to Financial Statements <br />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 />