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CITY OF ELK RIVER,MINNESOTA <br /> TABLE OF CONTENTS <br /> DECEMBER 31,2013 <br /> Page No. <br /> L INTRODUCTORY SECTION <br /> Letter of Transmittal ......................................................................................... 1 <br /> Certificate of Achievement .................................................................................. 4 <br /> Organizational Chart ......................................................................................... 5 <br /> Elected and Appointed Officials ........................................................................... 6 <br /> I1. FINANCIAL SECTION <br /> Independent Auditor's Report .............................................................................. 7 <br /> Management's Discussion and Analysis .................................................................. 9 <br /> Basic Financial Statements: <br /> Government-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 /> Statements of Net Position-Proprietary Funds .....................................................27 <br /> Statements of Revenues,Expenses,and Changes in <br /> Fund Net Position-Proprietary Funds ............................................................ 29 <br /> Statements of Cash Flows-Proprietary Funds ......................................................31 <br /> Statement of Fiduciary Net Position-Developer <br /> Escrow Agency Fund ................................................................................ 35 <br /> Notes to Financial Statements ........................................................................... 36 <br /> Required Supplementary Information <br /> Schedule of Funding Progress-Elk River Fire Relief Pension Plan ............................... 63 <br /> Schedule of Funding Progress-Other Postemployment Benefits .................................. 63 <br /> Combining and Individual Fund Statements and Schedules: <br /> Nonmajor Governmental Funds: <br /> Combining Balance Sheet-Nonmajor Governmental Funds .................................... 64 <br /> Combining Statement of Revenues,Expenditures,and Changes <br /> in Fund Balances-Nonmajor Governmental Funds ............................................ 65 <br /> Nonmajor Special Revenue Funds: <br /> Subcombining Balance Sheet-Nonmajor Special Revenue Funds ............................. 66 <br /> Subcombining Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances-Nonmajor Special Revenue Funds ............................................. 68 <br /> Special Revenue Funds: <br /> Schedules of Revenues,Expenditures,and Changes in <br /> Fund Balance-Budget and Actual: <br /> Library ................................................. ..... 70 <br /> ........................................ <br />