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20 <br />City of Elk River <br />Management’s Discussion and Analysis <br /> <br /> <br />OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) <br /> <br />The following chart shows how the various parts of this annual report are arranged and related to <br />one another: <br /> <br />Figure 1 <br />Required Components of the City’s Annual Financial Report <br /> <br />Figure 2 summarizes the major features of the City’s financial statements, including the portion of <br />the City government they cover and the types of information they contain. The remainder of this <br />overview section of management’s discussion and analysis explains the structure and contents of <br />each of the statements. <br /> <br /> <br />Page 141 of 464