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CITY OF ELK RIVER,MINNESOTA <br /> TABLE OF CONTENTS <br /> DECEMBER 31,2012 <br /> Page No. <br /> Ice Arena ........................................................................................... 72 <br /> i <br /> Pinewood Golf Course ........................................................................... 73 <br /> Landfill ............................................................................................. 74 <br /> Economic Development Authority ............................................................. 75 <br /> Nomnajor Debt Service Funds: <br /> Subcombining Balance Sheet-Nomnajor Debt Service Funds .................................. 76 <br /> Subcombining Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances-Nomnajor Debt Service Funds ................................................ 77 <br /> Nomnajor Capital Projects Funds: <br /> Subcombining Balance Sheet—Nommnajor Capital Projects Funds .............................. 78 <br /> Subcombining Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances—Nomnajor Capital Projects Funds ............................................ 80 <br /> Statement of Changes in Assets and Liabilities- <br /> Developer Escrow Agency Fund ..................................................................... 82 <br /> Component Unit Financial Statements: <br /> Housing and Redevelopment Authority: <br /> Fund Financial Statements: <br /> BalanceSheet ..................................................................................... 83 <br /> Reconciliation of the Governmental Fund Balance Sheet <br /> to the Statement of Net Position .............................................................. 84 <br /> Statement of Revenues,Expenditures,and Change in Fund Balance ..................... 85 <br /> Reconciliation of the Statement of Revenues,Expenditures, <br /> and Change in Fund Balance of Governmental Fund to the <br /> Statement of Activities ......................................................................... 86 <br /> i <br /> III. STATISTICAL SECTION(UNAUDITED) <br /> Net Position by Component ............................................................................... 87 <br /> Changes in Net Position .................................................................................... 89 <br /> Fund Balances of Governmental Funds .................................................................. 93 <br /> Changes is Fund Balances of Governmental Funds .................................................... 95 <br /> ElectricSales ................................................................................................ 97 <br /> Principal Electric Customers .............................................................................. 98 <br /> Tax Capacity,Market Value and Estimated Actual Value of Taxable Property ................... 99 <br /> PropertyTax Rates ......................................................................................... 101 <br /> Principal Taxpayers ........................................................................................ 102 <br /> Property Tax Levies and Collections .................................................................... 103 <br /> i <br /> Ratios of Outstanding Debt by Type ..................................................................... 104 <br /> Ratios of General Bonded Debt Outstanding ........................................................... 106 <br /> Direct and Overlapping Governmental Activities Debt ............................................... 107 <br /> Legal Debt Margin Information .......................................................................... 108 <br /> Pledged-Revenue Coverage ............................................................................... 110 <br /> Demographic and Economic Statistics .................................................................. 112 <br /> PrincipalEmployers ....................................................................................... 113 <br /> Full-Time Equivalent Employees by Function ......................................................... 114 <br /> Operating Indicators by Function ........................................................................ 115 <br /> Capital Asset Statistics by Function ..................................................................... 116 <br /> i <br />