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<br />L1 <br /> <br />CITY OF ELK RIVER, MINNESO"I'A <br />TABLE OF CONTENTS <br />DECEMBER 31, 2007 <br />' L INTRODUCTORY SECTION <br /> Letter of Transmittal <br /> Certificate of Achievement <br />' Organizational Chart <br /> Elected and Appointed Officials <br />Paee No. <br />' II. FINANCIAL SECTION <br />Independent Auditor's Report 8 <br />Management's Discussion and Analysis 10 <br />Basic Financial Statements: <br />Government-wide Financial Statements: <br />Statement of Net Assets 19 <br />Statement of Activities 20 <br />Fund Financial Statements: <br />Balance Sheet -Governmental Funds 22 <br /> Reconciliation of the Govemmental Funds Balance Sheet to <br />the Statement of Net Assets <br />24 <br /> Statement of Revenues, Expenditures, and Changes in <br /> Fund Balances -Governmental Funds 25 <br /> Reconciliation ofthe Statement of Revenues, Expenditures, and <br />' Changes in Fund Balances of Govemmental Funds to the <br /> Statement of Activities 27 <br /> Statement of Revenues, Expenditures, and Changes in <br />t Pund Balance -Budget and Actual -General Fund 28 <br /> Statement of Revenues, Expenditures, and Changes in <br /> Fund Balance -Budget and Actual -Library Fund 29 <br /> Statement of Net Assets -Proprietary Funds 30 <br /> Statement of Revenues, Expenses, and Changes in <br /> Fund Net Assets -Proprietary Funds 32 <br /> Statement of Cash Flows -Proprietary Funds 34 <br />' Statement of Fiduciary Net Assets -Developer <br /> Escrow Agency Fund 38 <br />' Notes to Financial Statements 39 <br /> Combining and Individual Fund Statements and Schedules: <br /> Nonmajor Governmental Funds: <br />' Combining Balance Sheet -Nonmajor Governmental Funds 63 <br /> Combining Statement of Revenues, Expenditures, and Changes <br /> in Fund Balances -Nonmajor Govemmental Funds 64 <br />' <br /> Nomnajor Special Revenue Funds: <br /> Subcombining Balance Sheet -Nonmajor Special Revenue Funds 65 <br /> Schedule of Revenues, Expenditures, and Changes in <br /> Fand Balances -Nonmajor Special Revenue Funds 68 <br />u <br /> <br />