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<br />I <br /> <br /> <br />CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31,2004 <br /> <br />I <br /> <br />I <br /> <br />Page No. <br /> <br />I <br /> <br />Special Revenue Funds: <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balances - Budget and Actual: <br />Library Maintenance <br />Ice Arena <br />Landfill <br />Economic Development Authority <br /> <br />62 <br />63 <br />64 <br />65 <br /> <br />I <br /> <br />Nonmajor Debt Service Funds: <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds <br />Schedule of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Debt Service Funds <br /> <br />66 <br /> <br />I <br />I <br /> <br />67 <br /> <br />Nonmajor Capital Projects Funds: <br />Subcombining Balance Sheet - Nonmajor Capital Projects Funds <br />Schedule of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Capital Projects Funds <br /> <br />68 <br /> <br />I <br /> <br />69 <br /> <br />I <br />I <br /> <br />Statement of Changes in Assets and Liabilities - <br />Developer Escrow Agency Fund <br /> <br />70 <br /> <br />III. STATISTICAL SECTION (UNAUDITED) <br /> <br />Net Assets by Component <br />Changes in Net Assets <br />Fund Balances of Governmental Funds <br />Changes is Fund Balances of Governmental Funds <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property <br />Property Tax Rates <br />Principal Taxpayers <br />Property Tax Levies and Collections <br />Ratios of Outstanding Debt by Type <br />Ratios of General Bonded Debt Outstanding <br />Computation of Direct and Overlapping Debt <br />Legal Debt Margin Information <br />Pledged-Revenue Coverage <br />Special Assessment Levies and Collections <br />Demographic and Economic Statistics <br />Principal Employers <br />Full- Time Equivalent Employees by Function <br />Operating Indicators by Function <br />Capital Asset Statistics by Function <br /> <br />71 <br />72 <br />74 <br />75 <br />76 <br />78 <br />79 <br />80 <br />81 <br />82 <br />83 <br />84 <br />86 <br />87 <br />88 <br />89 <br />90 <br />91 <br />92 <br /> <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />I <br />I <br /> <br />I <br />