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Elk River Municipal Utilities <br />Elk River, Minnesota <br />Table of Contents <br />For the Year Ended December 31, 2021 <br /> Page No. <br />Introductory Section <br />Public Utilities Commission and Administration 7 <br />Financial Section <br />Independent Auditors Report 11 <br />Managements Discussion and Analysis 15 <br />Financial Statements <br />Statement of Net Position 22 <br />Statement of Revenues, Expenses and Changes in Net Position 25 <br />Statement of Cash Flows 26 <br />Notes to the Financial Statements 29 <br />Required Supplementary Information <br />- <br /> General Employees Retirement Fund 50 <br />- <br /> General Employees Retirement Fund 50 <br />Notes to the Required Supplementary Information - General Employees Retirement Fund 51 <br />Supplementary Information <br />Schedule of Operating Revenues and Expenses 54 <br />Electric Fund <br /> Summary of Operations and Unaudited Statistics 56 <br />Water Fund <br /> Summary of Operations and Unaudited Statistics 58 <br />Other Report <br />Independent Report <br />on Minnesota Legal Compliance 63 <br />3 <br />75 <br />