6.3 SR 06-05-2023 - Laserfiche WebLink

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City of Elk River, Minnesota Table of Contents Page Introductory Section Letter of Transmittal 3 Elected Officials and Administration 7 Organizational Chart 9 GFOA Certificate of Achievement for Excellence in Financial Reporting 11 Financial Section Independent Auditor's Report 15 Management's Discussion and Analysis 19 Basic Financial Statements Government -Wide Financial Statements Statement of Net Position 34 Statement of Activities 36 Fund Financial Statements Governmental Funds Balance Sheet 38 Reconciliation of the Balance Sheet to the Statement of Net Position 39 Statement of Revenues, Expenditures, and Changes in Fund Balances 40 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 41 Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund 43 Proprietary Funds Statement of Net Position 44 Statement of Revenues, Expenses, and Changes in Net Position 48 Statement of Cash Flows 50 Notes to Basic Financial Statements 55 Required Supplementary Information Schedule of Changes in Total OPEB Liability and Related Ratios — Municipal Retirees Health Plan 101 Schedule of City's Proportionate Share of Net Pension Liability — General Employees Retirement Fund 102 Schedule of City's Proportionate Share of Net Pension Liability — Public Employees Police and Fire Retirement Fund 103 Schedule of City Contributions — General Employees Retirement Fund 104 Schedule of City Contributions — Public Employees Police and Fire Retirement Fund 105 Schedule of Changes in Net Pension Liability and Related Ratios — Elk River Fire Relief Association 106 Schedule of City Contributions — Elk River Fire Relief Association 107 Notes to Required Supplementary Information 108