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COMPONENT UNIT FINANCIAL STATEMENTS <br /> The Housing and Redevelopment Authority of Elk River is a component unit of the City. Its operations are <br /> presented as a separate column on the combined financial statements. <br /> Governmental Fund <br /> Housing and Redevelopment Authority Fund-This fund is used to account for housing and <br /> redevelopment activities. Revenues are derived from the HRA property tax levy. <br />