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<br /> <br />CITY OF LAKE ELMO, MINNESOTA <br />TABLE OF CONTENTS <br /> <br /> <br />INTRODUCTORY SECTION: <br /> <br /> Letter Of Transmittal ..................................................................................................................................................... 2 <br /> <br /> Certificate Of Achievement For <br /> Excellence In Financial Reporting ........................................................................................................................... 7 <br /> <br /> City Council And Officials ............................................................................................................................................ 8 <br /> <br /> Organizational Chart ..................................................................................................................................................... 9 <br /> <br />FINANCIAL SECTION: <br /> <br /> INDEPENDENT AUDITOR’S REPORT ................................................................................................................. 11 <br /> <br /> REQUIRED SUPPLEMENTARY INFORMATION: <br /> Management’s Discussion and Analysis ................................................................................................................ 15 <br /> <br /> BASIC FINANCIAL STATEMENTS: <br /> Government-wide Financial Statements <br /> Statement of Net Position ............................................................................................................................... 26 <br /> Statement of Activities ................................................................................................................................... 27 <br /> Fund Financial Statements <br /> Balance Sheet – Governmental Funds ............................................................................................................ 28 <br /> Reconciliation of the Balance Sheet – Governmental Funds <br /> to the Statement of Net Position .............................................................................................................. 30 <br /> Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Governmental Funds ................................................................................... 31 <br /> Reconciliation of Changes in Fund Balances of Governmental Funds <br /> to the Statement of Activities .................................................................................................................. 33 <br /> Statement of Net Position – Proprietary Funds................................................................................................ 34 <br /> Statement of Revenues, Expenses, and <br /> Changes in Net Position – Proprietary Funds ........................................................................................... 35 <br /> Statement of Cash Flows – Proprietary Funds ................................................................................................. 36 <br /> Notes to the Basic Financial Statements ................................................................................................................ 38 <br /> <br /> REQUIRED SUPPLEMENTARY INFORMATION: <br /> Budgetary Comparison Schedule – General Fund .................................................................................................. 73 <br /> Schedule of City’s Proportionate Share of the Net Pension Liability ...................................................................... 75 <br /> Schedule of City Pension Contributions ................................................................................................................ 76 <br /> Schedule of Changes in Net Pension Liability (Asset) – Firefighters Relief Association ......................................... 77 <br /> Schedule of Changes in City’s Net OPEB Liability ............................................................................................... 78 <br /> Schedule of City OPEB Contributions ................................................................................................................... 79 <br /> Notes to the Required Supplementary Information ................................................................................................ 80 <br />