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<br />CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2007 <br /> Paee No. <br /> <br />Special Revenue Funds: ' <br />Schedules of Revenues, Expenditures, and Changes in <br />Fund Balance -Budget and Actual: <br />Ice Arena 71 <br /> <br />Pinewood Golf Course <br />72 ' <br />Landfill 73 <br />Economic Development Authority 74 ' <br />Nonmajor Debt Service Funds: <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds 75 <br />Schedule of Revenues, Expenditures, and Changes in , <br />Fund Balances - Nonntajor Debt Service Funds 76 <br />Statement of Changes in Assets and Liabilities - <br />Developer Escrow Agency Fund <br />77 , <br /> <br />III. STATISTICAL SECTION (UNAUDITED) <br />Net Assets by Component 78 <br />Changes in Net Assets 79 <br /> <br />Fund Balances of Governmental Funds <br />81 ' <br />Changes is Fund Balances of Governmental Funds 83 <br />Electric Sales gg <br />Principal Electric Customers g6 ' <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property 87 <br />Property Tax Rates g9 <br />Principal Taxpayers 90 <br /> <br />Property Tax Levies and Collections <br />91 ' <br />Ratios of Outstanding Debt by Type 92 <br />Ratios of General Bonded Debt Outstanding 94 - <br />Computation of Dtrect and Overlapping Debt 95 <br />Legal Debt Margin Information 96 <br />Pledged-Revenue Coverage 98 <br />Demographic and Economic Statistics 100 <br /> <br />Principal Employers <br />101 ' <br />Full-Time Equivalent Employees by Function 102 <br />Operating Indicators by Function <br />Capital Asset Statistics by Function 103 <br />104 ' <br /> <br /> <br /> <br /> <br /> <br />