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CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31. 2014 <br />Pape No. <br />I. INTRODUCTORY SECTION <br />Letter of Transmittal .......................................................... ............................... 1 <br />Certificate of Achievement ................................................... ............................... 4 <br />Organizational Chart .......................................................... ............................... 5 <br />Elected and Appointed Officials ............................................ ............................... 6 <br />II. FINANCIAL SECTION <br />Independent Auditor's Report ............................................... ............................... <br />7 <br />Management's Discussion and Analysis ................................... ............................... <br />9 <br />Basic Financial Statements: <br />Government -wide Financial Statements: <br />Statement of Net Position .............................................. ............................... <br />19 <br />Statementof Activities .................................................. ............................... <br />20 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds ................................ ............................... <br />22 <br />Reconciliation of the Governmental Funds Balance Sheet to <br />the Statement of Net Position ....................................... ............................... <br />23 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds ............................. ............................... <br />24 <br />Reconciliation of the Statement of Revenues, Expenditures, and <br />Changes in Fund Balances of Governmental Funds to the <br />Statement of Activities ............................................... ............................... <br />25 <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balance - Budget and Actual - General Fund .............. ............................... <br />26 <br />Statement of Net Position - Proprietary Funds ....................... ............................... <br />27 <br />Statement of Revenues, Expenses, and Changes in <br />Net Position - Proprietary Funds ..................................... ............................... <br />29 <br />Statement of Cash Flows - Proprietary Funds ........................ ............................... <br />31 <br />Statement of Fiduciary Net Position - Developer <br />Escrow Agency Fund ................................................. ............................... <br />35 <br />Notes to Financial Statements ............................................ ............................... <br />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 - Nomnajor 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 />Subcombm' mg 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 />