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CITY OF ELK RIVER, MINNESOTA <br />GENERAL PURPOSE FINANCIAL STATEMENTS <br />The general purpose financial statements and notes to the financial statements are <br />intended to provide an overview and broad perspective of the City's financial position <br />and operations. These statements present a summary set of information needed to <br />control and analyze current operations, to determine compliance with legal and <br />budgetary limitations and to assist in financial planning. <br />The following general purpose financial statements are presented: <br />Combiined Balance Sheet - All Fund Types, Account Groups and Discretely <br />Presented Component Unit <br />Combined Statement of Revenue, Expenditures and Changes in Fund Balance <br />(Deficit) - All Governmental Fund Types and Discretely Presented Component <br />Unit <br />Combined Statement of Revenue, Expenditures and Changes in Fund Balance - <br />Budget and Actual - General and Budgeted Special Revenue Funds <br />Combined Statement of Revenue, Expenses and Changes in Retained Earnings - <br />All Proprietary Fund Types <br />Combined Statement of Cash Flows - All Proprietary Fund Types <br />