6.2. SR 06-17-2019 - Laserfiche WebLink

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CITY OF ELK RIVER, MINNESOTA TABLE OF CONTENTS FOR THE YEAR ENDED DECEMBER 31, 2018 Page No. L INTRODUCTORY SECTION Letterof Transmittal......................................................................................... 1 Certificate of Achievement.................................................................................. 4 OrganizationalChart ......................................................................................... 5 Elected and Appointed Officials........................................................................... 6 IL FINANCIAL SECTION Independent Auditors' Report .............................................................................. 7 Management's Discussion and Analysis.................................................................. 10 Basic Financial Statements: Government -wide Financial Statements: 77 Statement of Net Position............................................................................. 20 Statement of Activities................................................................................. 21 Fund Financial Statements: Balance Sheet - Governmental Funds............................................................... 22 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position...................................................................... 23 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds............................................................ 24 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities.............................................................................. 25 Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund ............................................. 26 Statement of Net Position - Proprietary Funds ...................................................... 27 Statement of Revenues, Expenses, and Changes in Net Position - Proprietary Funds................................................................... 29 Statement of Cash Flows - Proprietary Funds ....................................................... 31 Statement of Fiduciary Net Position - Agency Funds ............................................... 35 Notes to Financial Statements........................................................................... 36 Required Supplementary Information Schedule of City Contributions - PERA................................................................ 75 Schedule of City Contributions - Elk River Fire Relief ................................................ 76 Schedule of the City's Proportionate Share of the Net Pension Liability- PERA........................................................................................ 77 Schedule of Changes in the Net Pension Liability and Related Ratios - Elk River Fire Relief Pension Plan ................................................................... 78 Schedule of Changes in the Total OPEB Liability and Related Ratios - Municipal Retirees Health Plan ....................................................................... 79 Schedule of Changes in the Total OPEB Liability and Related Ratios - Utilities Retirees Health Plan ......................................................................... 80 Combining and Individual Fund Statements and Schedules: Nonmajor Governmental Funds: Combining Balance Sheet - Nonmajor Governmental Funds .................................... 82 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds ............................................ 83