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CITY OF ELK RIVER,MINNESOTA <br /> TABLE OF CONTENTS <br /> DECEMBER 31,2013 <br /> Page No. <br /> Ice Arena .............................................................. ........ 71 <br /> ..................... <br /> PinewoodGolf Course ........................................................................... 72 <br /> Landfill ............................................................................... .. 73 <br /> ............ <br /> Economic Development Authority ............................................................. 74 <br /> Nonmajor Debt Service Funds: <br /> Subcombining Balance Sheet-Nonmajor Debt Service Funds .................................. 75 <br /> Subcombining Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances-Nonmajor Debt Service Funds ................................................ 76 <br /> Nonmajor Capital Projects Funds: <br /> Subcombining Balance Sheet—Nonmajor Capital Projects Funds .............................. 77 <br /> Subcombining Statement of Revenues,Expenditures,and Changes in <br /> Fund Balances—Nonmajor Capital Projects Funds ............................................ 79 <br /> Statement of Changes in Assets and Liabilities- <br /> Developer Escrow Agency Fund ..................................................................... 81 <br /> Component Unit Financial Statements: <br /> Housing and Redevelopment Authority: <br /> Fund Financial Statements: <br /> BalanceSheet ..................................................................................... 82 <br /> Reconciliation of the Governmental Fund Balance Sheet <br /> to the Statement of Net Position .............................................................. 83 <br /> Statement of Revenues,Expenditures,and Change in Fund Balance ..................... 84 <br /> Reconciliation of the Statement of Revenues,Expenditures, <br /> and Change in Fund Balance of Governmental Fund to the <br /> Statement of Activities ......................................................................... 85 <br /> 1II. STATISTICAL SECTION(UNAUDITED) <br /> Net Position by Component ............................................................................... 86 <br /> Changes in Net Position .................................................................................... 88 <br /> Fund Balances of Governmental Funds .................................................................. 92 <br /> Changes in Fund Balances of Governmental Funds .................................................... 94 <br /> ElectricSales ................................................................................................ 96 <br /> Principal Electric Customers .............................................................................. 97 <br /> Tax Capacity,Market Value and Estimated Actual Value of Taxable Property ................... 98 <br /> PropertyTax Rates ......................................................................................... 100 <br /> PrincipalTaxpayers ........................................................................................ 101 <br /> Property Tax Levies and Collections .................................................................... 102 <br /> Ratios of Outstanding Debt by Type ..................................................................... 103 <br /> Ratios of General Bonded Debt Outstanding ........................................................... 105 <br /> Direct and Overlapping Governmental Activities Debt ............................................... 106 <br /> Legal Debt Margin Information .......................................................................... 107 <br /> Pledged-Revenue Coverage ............................................................................... 109 <br /> Demographic and Economic Statistics .................................................................. 111 <br /> PrincipalEmployers ....................................................................................... 112 <br /> Full-Time Equivalent Employees by Function ......................................................... 113 <br /> Operating Indicators by Function ........................................................................ 114 <br /> Capital Asset Statistics by Function ..................................................................... 115 <br />