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<br /> <br />City of Elk River, Minnesota <br />Table of Contents <br /> <br /> <br /> Page <br />Combining and Individual Fund Financial Statements and Schedules (Continued) <br /> Nonmajor Special Revenue Funds <br /> Combining Balance Sheet 126 <br /> Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 128 <br /> Budgeted Special Revenue Funds <br /> Schedule of Revenues, Expenditures, and Changes in Fund Balances <br /> – Budget and Actual <br /> Library 130 <br /> Multipurpose Facility 131 <br /> Economic Development Authority 133 <br /> Nonmajor Capital Projects Funds <br /> Combining Balance Sheet 134 <br /> Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 138 <br /> Nonmajor Debt Service Funds <br /> Combining Balance Sheet 142 <br /> Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 144 <br /> <br />Component Unit Financial Statements <br /> Housing and Redevelopment Authority <br /> Balance Sheet 147 <br /> Statement of Revenues, Expenses, and Change in Fund Balance 148 <br /> <br />Statistical Section (Unaudited) <br />Table Page <br /> Financial Trends <br /> Net Position by Component 1 152 <br /> Changes in Net Position 2 154 <br /> Fund Balances of Governmental Funds 3 158 <br /> Changes in Fund Balances of Governmental Funds 4 160 <br /> Revenue Capacity <br /> Electric Sales 5 162 <br /> Principal Electric Customers 6 163 <br /> Tax Capacity, Market Value, and Estimated Value of Taxable Property 7 164 <br /> Property Tax Rates – Direct and Overlapping Governments 8 167 <br /> Debt Capacity <br /> Principal Property Taxpayers 9 168 <br /> Property Tax Levies and Collections 10 169 <br /> Ratios of Outstanding Debt by Type 11 170 <br /> Ratios of General Bonded Debt Outstanding 12 171 <br /> Direct and Overlapping Governmental Activities Debt 13 173 <br /> Legal Debt Margin Information 14 174 <br />Page 119 of 464