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 ................................................................................. 90 <br /> Combining Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Nonmajor Governmental Funds ......................................................................... 91 <br /> Combining Balance Sheet – Nonmajor Special Revenue Funds ............................................................................. 92 <br /> Combining Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Nonmajor Special Revenue Funds ...................................................................... 93 <br /> Combining Balance Sheet – Nonmajor Capital Project Funds ................................................................................ 94 <br /> Combining Statement of Revenues, Expenditures, and <br /> Changes in Fund Balances – Nonmajor Capital Project Funds ........................................................................ 97 <br /> Supplemental Combining Balance Sheet – Debt Service Fund ............................................................................. 100 <br /> Supplemental Combining Schedule of Revenues, Expenditures, and <br /> Changes in Fund Balance – Debt Service Fund ............................................................................................. 102 <br /> Schedule of Indebtedness .................................................................................................................................... 104 <br /> <br />STATISTICAL SECTION (UNAUDITED): <br /> Financial Trends <br /> Net Position by Component ................................................................................................................................ 107 <br /> Changes in Net Position ...................................................................................................................................... 109 <br /> Fund Balances – Governmental Funds ................................................................................................................ 113 <br /> Changes in Fund Balances – Governmental Funds............................................................................................... 115 <br /> Revenue Capacity <br /> Tax Capacity and Estimated Actual Value of Taxable Property ........................................................................... 117 <br /> Direct and Overlapping Property Tax Rates......................................................................................................... 118 <br /> Principal Property Taxpayers .............................................................................................................................. 119 <br /> Property Tax Levies and Collections ................................................................................................................... 120 <br /> Water and Sanitary Sewer Charges by Customer ................................................................................................. 121 <br /> Debt Capacity <br /> Ratios of Outstanding Debt by Type ................................................................................................................... 122 <br /> Ratios of Net General Bonded Debt .................................................................................................................... 123 <br /> Direct and Overlapping Governmental Activities Debt ........................................................................................ 124 <br /> Legal Debt Margin Information .......................................................................................................................... 125 <br /> Pledged Revenue Coverage ................................................................................................................................. 126 <br /> Demographic and Economic Information <br /> Demographic and Economic Statistics................................................................................................................. 127 <br /> Principal Employers ........................................................................................................................................... 128 <br />Operating Information <br /> Full-Time Equivalent Employees By Function/Program ...................................................................................... 129 <br /> Operating Indicators by Function/Program .......................................................................................................... 131 <br /> Capital Asset Statistics by Function/Program ...................................................................................................... 133 <br /> <br />OTHER REQUIRED REPORTS AND SCHEDULES: <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 ......................................................................................................................... 135 <br /> Schedule of Findings and Responses .......................................................................................................................... 137 <br /> Corrective Action Plans ............................................................................................................................................. 138 <br />