Laserfiche WebLink
CITY OF ELK RIVER <br /> TABLE OF CONTENTS <br /> YEAR ENDED DECEMBER 31, 2016 <br /> INTRODUCTORY SECTION <br /> LETTER OF TRANSMITTAL 1 <br /> ELECTED AND APPOINTED OFFICIALS 5 <br /> ORGANIZATIONAL CHART 6 <br /> CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN <br /> FINANCIAL REPORTING 7 <br /> FINANCIAL SECTION <br /> INDEPENDENT AUDITORS' REPORT 9 <br /> MANAGEMENT'S DISCUSSION AND ANALYSIS 12 <br /> BASIC FINANCIAL STATEMENTS 22 <br /> STATEMENT OF NET POSITION 21 <br /> STATEMENT OF ACTIVITIES 22 <br /> BALANCE SHEET- GOVERNMENTAL FUNDS 23 <br /> RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET <br /> POSITION - GOVERNMENTAL ACTIVITIES 24 <br /> STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br /> BALANCES - GOVERNMENTAL FUNDS 25 <br /> RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, <br /> AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES <br /> - GOVERNMENTAL ACTIVITIES 26 <br /> STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br /> BALANCES - GENERAL FUND - BUDGET TO ACTUAL (GAAP BASIS) 27 <br /> STATEMENT OF NET POSITION - PROPRIETARY FUNDS 28 <br /> STATEMENT OF REVENUES. EXPENSES, AND CHANGES IN NET POSITION <br /> - PROPRIETARY FUNDS 30 <br /> STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS 32 <br /> STATEMENT OF FIDUCIARY NET POSITION -AGENCY FUNDS 36 <br /> NOTES TO BASIC FINANCIAL STATEMENTS 37 <br /> REQUIRED SUPPLEMENTARY INFORMATION <br /> SCHEDULE OF FUNDING PROGRESS FOR OTHER POSTEMPLOYMENT <br /> BENEFIT PLAN 74 <br /> PERA SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE NET <br /> PENSION LIABILITY 75 <br /> PERA SCHEDULE OF CITY CONTRIBUTIONS 76 <br /> SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY - ELK <br /> RIVER FIRE RELIEF 77 <br />