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CITY OF ELK RIVER,MINNESOTA <br /> TABLE OF CONTENTS <br /> DECEMBER 31,2012 <br /> Page No. <br /> I. INTRODUCTORY SECTION <br /> Letter of Transmittal ......................................................................................... 1 <br /> i <br /> Certificate of Achievement .................................................................................. 4 <br /> Organizational Chart ......................................................................................... 5 <br /> Elected and Appointed Officials ........................................................................... 6 <br /> II. FINANCIAL SECTION <br /> Independent Auditor's Report .............................................................................. 7 <br /> Management's Discussion and Analysis .................................................................. 9 <br /> Basic Financial Statements: <br /> Goveinment-wide Financial Statements: <br /> Statement of Net Position ............................................................................. 19 <br /> Statement of Activities ................................................................................. 20 <br /> Fund Financial Statements: <br /> Balance Sheet-Governmental Funds ............................................................... 22 <br /> Reconciliation of the Governmental Funds Balance Sheet to <br /> the Statement of Net Position ...................................................................... 23 <br /> Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances-Governmental Funds ............................................................ 24 <br /> Reconciliation of the Statement of Revenues,Expenditures,and <br /> Changes in Fund Balances of Governmental Funds to the <br /> Statement of Activities .............................................................................. 25 <br /> Statement of Revenues,Expenditures,and Changes in <br /> Fund Balance-Budget and Actual-General Fund ............................................. 26 <br /> Statement of Net Position-Proprietary Funds ..................................................... 27 <br /> Statement of Revenues,Expenses,and Changes in <br /> Fund Net Position-Proprietary Funds ............................................................ 29 <br /> Statement of Cash Flows-Proprietary Funds ...................................................... 31 <br /> Statement of Fiduciary Net Position-Developer <br /> EscrowAgency Fund ................................................................................ 35 <br /> Notes to Financial Statements ........................................................................... 36 <br /> Required Supplementary Information <br /> Schedule of Funding Progress-Elk River Fire Relief Pension Plan ............................... 64 <br /> Schedule of Funding Progress-Other Postemployment Benefits .................................. 64 <br /> Combining and Individual Fund Statements and Schedules: <br /> Nommajor Governmental Funds: <br /> Combining Balance Sheet-Nonnajor Governmental Funds .................................... 65 <br /> Combining Statement of Revenues,Expenditures,and Changes <br /> in Fund Balances-Nommajor Governmental Funds ............................................ 66 <br /> Nommajor Special Revenue Funds: <br /> Subcombining Balance Sheet-Nommajor Special Revenue Funds ............................. 67 <br /> Subcombining Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances-Nommajor Special Revenue Funds ............................................. 69 <br /> Special Revenue Funds: <br /> Schedules of Revenues,Expenditures,and Changes in <br /> Fund Balance-Budget and Actual: <br /> Library .............................................................................................. 71 <br /> i <br />