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CITY OF ELK RIVER, MINNESOTA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS - CONTINUED <br />FOR THE YEAR ENDED DECEMBER 31, 2015 <br />IL FINANCIAL SECTION - CONTINUED <br />Special Revenue Funds <br />130 <br />Schedules of Revenues, Expenditures, and Changes in <br />132 <br />Fund Balance - Budget and Actual: <br />136 <br />Library.............................................................................................................................................................................. <br />104 <br />IceArena......................................................................................................................................................................... <br />105 <br />Landfill............................................................................................................................................................................ <br />106 <br />EconomicDevelopment Authority.................................................................................................................................. <br />107 <br />Nonmajor Debt Service Funds <br />144 <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds.............................................................................................. <br />110 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />147 <br />Fund Balances - Nonmajor Debt Service Funds.................................................................................................................. <br />111 <br />Nonmajor Capital Projects Funds <br />150 <br />Subcombining Balance Sheet — Nonmajor Capital Projects Funds........................................................................................ <br />114 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />152 <br />Fund Balances — Nonmajor Capital Projects Funds............................................................................................................. <br />116 <br />Statement of Changes in Assets and Liabilities - <br />156 <br />DeveloperEscrow Agency Fund............................................................................................................................................ <br />120 <br />Component Unit Financial Statements <br />158 <br />Housing and Redevelopment Authority <br />159 <br />Fund Financial Statements <br />160 <br />BalanceSheet................................................................................................................................................................... <br />122 <br />Reconciliation of the Governmental Fund Balance Sheet <br />to the Statement of Net Position................................................................................................................................... <br />123 <br />Statement of Revenues, Expenditures, and Change in Fund Balance............................................................................. <br />124 <br />Reconciliation of the Statement of Revenues, Expenditures, and Change <br />in Fund Balance of Governmental Fund to the Statement of Activities.......................................................................125 <br />III. STATISTICAL SECTION (UNAUDITED) <br />NetPosition by Component........................................................................................................................................................... <br />130 <br />Changesin Net Position................................................................................................................................................................. <br />132 <br />FundBalances of Governmental Funds......................................................................................................................................... <br />136 <br />Changes in Fund Balances of Governinental Funds...................................................................................................................... <br />138 <br />ElectricSales................................................................................................................................................................................. <br />140 <br />PrincipalElectric Customers......................................................................................................................................................... <br />141 <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property ............................................................................142 <br />PropertyTax Rates........................................................................................................................................................................ <br />144 <br />PrincipalTaxpayers....................................................................................................................................................................... <br />145 <br />PropertyTax Levies and Collections............................................................................................................................................. <br />147 <br />Ratiosof Outstanding Debt by Type............................................................................................................................................. <br />148 <br />Ratios of General Bonded Debt Outstanding................................................................................................................................. <br />150 <br />Direct and Overlapping Governmental Activities Debt................................................................................................................. <br />151 <br />LegalDebt Margin Information..................................................................................................................................................... <br />152 <br />Pledged -Revenue Coverage........................................................................................................................................................... <br />154 <br />Demographicand Economic Statistics.......................................................................................................................................... <br />156 <br />PrincipalEmployers....................................................................................................................................................................... <br />157 <br />Full -Tune Equivalent Employees by Function.............................................................................................................................. <br />158 <br />OperatingIndicators by Function.................................................................................................................................................. <br />159 <br />Capital Asset Statistics by Function.............................................................................................................................................. <br />160 <br />-2- <br />