Laserfiche WebLink
<br />CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2006 <br /> <br />Page No. <br /> <br />I. INTRODUCTORY SECTION <br /> <br />Letter of Transmittal <br />Certificate of Achievement <br />Organizational Chart <br />Elected and Appointed Officials <br /> <br />1 <br />6 <br />7 <br />8 <br /> <br />II. FINANCIAL SECTION <br /> <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br />Basic Financial Statements: <br />Government-wide Financial Statements: <br />Statement of Net Assets <br />Statement of Activities <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds <br />Reconciliation of the Governmental Funds Balance Sheet to <br />the Statement of Net Assets <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Governmental Funds <br />Reconciliation of the Statement of Revenues, Expenditures, and <br />Changes in Fund Balances of Governmental Funds to the <br />Statement of Activities <br />Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Budget and Actual - General Fund <br />Statement of Net Assets - Proprietary Funds <br />Statement of Revenues, Expenses, and Changes in <br />Fund Net Assets - Proprietary Funds <br />Statement of Cash Flows - Proprietary Funds <br />Statement of Fiduciary Net Assets - Developer <br />Escrow Agency Fund <br /> <br />9 <br />11 <br /> <br />19 <br />20 <br /> <br />21 <br /> <br />22 <br /> <br />23 <br /> <br />24 <br /> <br />25 <br />26 <br /> <br />28 <br />30 <br /> <br />34 <br /> <br />Notes to Financial Statements <br /> <br />35 <br /> <br />Combining and Individual Fund Statements and Schedules: <br />Nonmajor Governmental Funds: <br />Combining Balance Sheet - Nonmajor Governmental Funds <br />Combining Statement of Revenues, Expenditures, and Changes <br />in Fund Balances - Nonmajor Governmental Funds <br /> <br />58 <br /> <br />59 <br /> <br />Nonmajor Special Revenue Funds: <br />Subcombining Balance Sheet - Nonmajor Special Revenue Funds <br />Schedule of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Special Revenue Funds <br /> <br />60 <br /> <br />64 <br />