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City of Elk River, Minnesota <br />Table of Contents <br />Page <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />117 <br />Combining Balance Sheet <br />118 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances <br />119 <br />Nonmajor Special Revenue Funds <br />Combining Balance Sheet <br />120 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances <br />122 <br />Budgeted Special Revenue Funds <br />Schedule of Revenues, Expenditures, and Changes in Fund Balances <br />— Budget and Actual <br />Library <br />124 <br />Multipurpose Facility <br />125 <br />Economic Development Authority <br />127 <br />Nonmajor Capital Projects Funds <br />Combining Balance Sheet <br />128 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances <br />132 <br />Nonmajor Debt Service Funds <br />Combining Balance Sheet <br />136 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances <br />138 <br />Component Unit Financial Statements <br />Housing and Redevelopment Authority <br />Balance Sheet 141 <br />Statement of Revenues, Expenses, and Change in Fund Balance 142 <br />Statistical Section (Unaudited) <br />Financial Trends <br />Net Position by Component <br />146 <br />Changes in Net Position <br />148 <br />Fund Balances of Governmental Funds <br />152 <br />Changes in Fund Balances of Governmental Funds <br />154 <br />Revenue Capacity <br />Electric Sales <br />156 <br />Principal Electric Customers <br />157 <br />Tax Capacity, Market Value, and Estimated Value of Taxable Property <br />158 <br />Property Tax Rates — Direct and Overlapping Governments <br />161 <br />Debt Capacity <br />Principal Property Taxpayers <br />162 <br />Property Tax Levies and Collections <br />163 <br />Ratios of Outstanding Debt by Type <br />164 <br />Ratios of General Bonded Debt Outstanding <br />165 <br />Direct and Overlapping Governmental Activities Debt <br />167 <br />Legal Debt Margin Information <br />168 <br />