Laserfiche WebLink
<br /> <br />CITY OF LAKE ELMO, MINNESOTA <br />TABLE OF CONTENTS (Continued) <br /> <br /> <br /> SUPPLEMENTARY INFORMATION: <br /> Combining Balance Sheet – Nonmajor Governmental Funds ..................................................................................... 88 <br /> Combining Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Nonmajor Governmental Funds ............................................................................. 89 <br /> Combining Balance Sheet – Nonmajor Special Revenue Funds ................................................................................. 90 <br /> Combining Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Nonmajor Special Revenue Funds ......................................................................... 91 <br /> Combining Balance Sheet – Nonmajor Capital Project Funds .................................................................................... 92 <br /> Combining Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Nonmajor Capital Project Funds ............................................................................ 95 <br /> Supplemental Combining Balance Sheet – Debt Service Fund ................................................................................... 98 <br /> Supplemental Combining Schedule of Revenues, Expenditures, and <br /> Changes in Fund Balance – Debt Service Fund ................................................................................................. 100 <br /> Schedule of Indebtedness .......................................................................................................................................... 102 <br /> <br />STATISTICAL SECTION (UNAUDITED): <br /> Financial Trends <br /> Net Position by Component ....................................................................................................................................... 105 <br /> Changes in Net Position ............................................................................................................................................ 107 <br /> Fund Balances – Governmental Funds ...................................................................................................................... 111 <br /> Changes in Fund Balances – Governmental Funds ................................................................................................... 113 <br /> Revenue Capacity <br /> Tax Capacity and Estimated Actual Value of Taxable Property ............................................................................... 115 <br /> Direct and Overlapping Property Tax Rates .............................................................................................................. 116 <br /> Principal Property Taxpayers .................................................................................................................................... 117 <br /> Property Tax Levies and Collections ......................................................................................................................... 118 <br /> Water and Sanitary Sewer Charges by Customer ...................................................................................................... 119 <br /> Debt Capacity <br /> Ratios of Outstanding Debt by Type ......................................................................................................................... 120 <br /> Ratios of Net General Bonded Debt .......................................................................................................................... 121 <br /> Direct and Overlapping Governmental Activities Debt............................................................................................. 122 <br /> Legal Debt Margin Information ................................................................................................................................ 123 <br /> Pledged Revenue Coverage ....................................................................................................................................... 124 <br /> Demographic and Economic Information <br /> Demographic and Economic Statistics ...................................................................................................................... 125 <br /> Principal Employers .................................................................................................................................................. 126 <br />Operating Information <br /> Full-Time Equivalent Employees By Function/Program .......................................................................................... 127 <br /> Operating Indicators by Function/Program ............................................................................................................... 129 <br /> Capital Asset Statistics by Function/Program ........................................................................................................... 131 <br /> <br />OTHER REQUIRED REPORTS: <br /> Independent Auditor’s Report on Internal Control Over Financial <br /> Reporting and on Compliance and Other Matters Based on an <br /> Audit of Financial Statements Performed in Accordance with <br /> Government Auditing Standards ............................................................................................................................... 133 <br /> Schedule of Findings and Responses ................................................................................................................................ 135 <br /> Corrective Action Plans .................................................................................................................................................... 136 <br /> <br />