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CITY OF ELK RIVER <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2019 <br />INTRODUCTORY SECTION <br />LETTER OF TRANSMITTAL <br />1 <br />ELECTED AND APPOINTED OFFICIALS <br />5 <br />ORGANIZATIONAL CHART <br />6 <br />CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL <br />REPORTING <br />7 <br />FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />8 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br />11 <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION <br />22 <br />STATEMENT OF ACTIVITIES <br />23 <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />24 <br />RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET <br />POSITION - GOVERNMENTAL ACTIVITIES <br />25 <br />STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES - GOVERNMENTAL FUNDS <br />26 <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, <br />AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES <br />- GOVERNMENTAL ACTIVITIES <br />27 <br />STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND <br />BALANCES - GENERAL FUND - BUDGET TO ACTUAL (GAAP BASIS) <br />28 <br />STATEMENT OF NET POSITION - PROPRIETARY FUNDS <br />29 <br />STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION <br />- PROPRIETARY FUNDS <br />31 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS <br />33 <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />37 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS - <br />MUNICIPAL RETIREES HEALTH PLAN <br />82 <br />SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS - <br />UTILITIES RETIREES HEALTH PLAN <br />84 <br />PERA SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE NET <br />PENSION LIABILITY <br />86 <br />PERA SCHEDULE OF CITY CONTRIBUTIONS <br />91 <br />SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED <br />RATIOS - ELK RIVER FIRE RELIEF <br />92 <br />SCHEDULE OF CITY CONTRIBUTIONS - ELK RIVER FIRE RELIEF <br />93 <br />