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CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2018 <br />Page No. <br />Nonmajor Special Revenue Funds: <br />Subcombining Balance Sheet - Nonmajor Special Revenue Funds ............................. <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Special Revenue Funds ............................................ <br />Special Revenue Funds: <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balance - Budget and Actual: <br />Library........................................................................................... <br />IceArena......................................................................................... <br />Economic Development Authority........................................................... <br />Nonmajor Debt Service Funds: <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds ................................. <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Debt Service Funds ................................................ <br />Nonmajor Capital Projects Funds: <br />Subcombining Balance Sheet — Nonmajor Capital Projects Funds .............................. <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />85 <br />87 <br />89 <br />90 <br />91 <br />93 <br />94 <br />96 <br />Fund Balances — Nonmajor Capital Projects Funds ............................................ 98 <br />Statement of Changes in Assets and Liabilities - Agency Funds .................................... 101 <br />Component Unit Financial Statements: <br />Housing and Redevelopment Authority: <br />Fund Financial Statements: <br />BalanceSheet..................................................................................... 103 <br />Reconciliation of the Governmental Fund Balance Sheet <br />to the Statement of Net Position.............................................................. 104 <br />Statement of Revenues, Expenditures, and Change in Fund Balance ..................... 105 <br />Reconciliation of the Statement of Revenues, Expenditures, <br />and Change in Fund Balance of Governmental Fund to the <br />Statement of Activities........................................................................ 106 <br />III. STATISTICAL SECTION (UNAUDITED) <br />Net Position by Component............................................................................... <br />108 <br />Changes in Net Position.................................................................................... <br />110 <br />Fund Balances of Governmental Funds.................................................................. <br />114 <br />Changes in Fund Balances of Governmental Funds .................................................... <br />116 <br />ElectricSales................................................................................................ <br />118 <br />Principal Electric Customers.............................................................................. <br />119 <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property ................... <br />120 <br />PropertyTax Rates......................................................................................... <br />122 <br />Principal Taxpayers........................................................................................ <br />123 <br />Property Tax Levies and Collections.................................................................... <br />124 <br />Ratios of Outstanding Debt by Type..................................................................... <br />125 <br />Ratios of General Bonded Debt Outstanding........................................................... <br />127 <br />Direct and Overlapping Governmental Activities Debt ............................................... <br />128 <br />Legal Debt Margin Information.......................................................................... <br />129 <br />Pledged -Revenue Coverage............................................................................... <br />131 <br />Demographic and Economic Statistics.................................................................. <br />133 <br />PrincipalEmployers....................................................................................... <br />134 <br />Full -Time Equivalent Employees by Function......................................................... <br />135 <br />Operating Indicators by Function........................................................................ <br />136 <br />Capital Asset Statistics by Function..................................................................... <br />137 <br />