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CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2017 <br /> <br /> Page No. <br />Nonmajor Special Revenue Funds: <br /> Subcombining Balance Sheet - Nonmajor Special Revenue Funds ……………………….. 81 <br /> Subcombining Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances - Nonmajor Special Revenue Funds ……………………………………... 83 <br /> Special Revenue Funds: <br /> Schedules of Revenues, Expenditures, and Changes in <br /> Fund Balance - Budget and Actual: <br /> Library …………………………………………………………………………………. 85 <br /> Ice Arena ……………………………………………………………………………… 86 <br /> Landfill ………………………………………………………………………………… 87 <br /> Economic Development Authority ……………………………………………………. 88 <br /> Nonmajor Debt Service Funds: <br /> Subcombining Balance Sheet - Nonmajor Debt Service Funds ……………………………. 90 <br /> Subcombining Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances - Nonmajor Debt Service Funds ………………………………………… 91 <br /> Nonmajor Capital Projects Funds: <br /> Subcombining Balance Sheet – Nonmajor Capital Projects Funds …………..………….… 93 <br /> Subcombining Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances – Nonmajor Capital Projects Funds ……………………….….………… 95 <br /> Statement of Changes in Assets and Liabilities - Agency Funds………………………..….… 98 <br /> <br /> Component Unit Financial Statements: <br /> Housing and Redevelopment Authority: <br /> Fund Financial Statements: <br /> Balance Sheet …………………………………………………………………………. 100 <br /> Reconciliation of the Governmental Fund Balance Sheet <br /> to the Statement of Net Position …………………………………………………….. 101 <br /> Statement of Revenues, Expenditures, and Change in Fund Balance ………………… 102 <br /> Reconciliation of the Statement of Revenues, Expenditures, <br /> and Change in Fund Balance of Governmental Fund to the <br /> Statement of Activities ………………………………………………………………. 103 <br /> <br />III. STATISTICAL SECTION (UNAUDITED) <br /> <br /> Net Position by Component …………………………………………………………….……… 105 <br /> Changes in Net Position ………………………………………………………………….…….. 107 <br /> Fund Balances of Governmental Funds ………………………………………………….…….. 111 <br /> Changes in Fund Balances of Governmental Funds ……………………………………….…… 113 <br /> Electric Sales ……………………………………………………………………………….….. 115 <br /> Principal Electric Customers ……………………………………………………………….….. 116 <br /> Tax Capacity, Market Value and Estimated Actual Value of Taxable Property …………….… 117 <br /> Property Tax Rates …………………………………………………………………………….. 119 <br /> Principal Taxpayers …………………………………………………………….……………… 120 <br /> Property Tax Levies and Collections …………………………………………….……………. 121 <br /> Ratios of Outstanding Debt by Type …………………………………………….…………….. 122 <br /> Ratios of General Bonded Debt Outstanding …………………………………….……………. 124 <br /> Direct and Overlapping Governmental Activities Debt ………………………….……………. 125 <br /> Legal Debt Margin Information ………………………………………………….……………. 126 <br /> Pledged-Revenue Coverage ……………………………………………………….…………... 128 <br /> Demographic and Economic Statistics …………………………………………….………….. 130 <br /> Principal Employers ……………………………………………………………….………….. 131 <br /> Full-Time Equivalent Employees by Function …………………………………….………….. 132 <br /> Operating Indicators by Function ………………………………………………….………….. 133 <br /> Capital Asset Statistics by Function …………………………………………………………... 134