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CITY OF ST. ANTHONY, MINNESOTA <br />TABLE OF CONTENTS <br />Page <br />Reference No. <br />Letter of Transmittal 3 <br />Organization 9 <br />Organizational Chart 10 <br />Independent Auditor's Report 13 <br />Management's Discussion and Analysis 19 <br />Basic Financial Statements: <br />Government-Wide Financial Statements: <br />Statement of Net Position Statement 1 31 <br />Statement of Activities Statement 2 32 <br />Fund Financial Statements: <br />Balance Sheet - Governmental Funds Statement 3 34 <br />Statement of Revenues, Expenditures and Changes in Fund Balance - <br />Governmental Funds Statement 4 36 <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />Fund Balances of Governmental Funds Statement 5 38 <br />Statement of Net Position - Proprietary Funds Statement 6 39 <br />Statement of Revenues, Expenses and Changes in Fund Net Position - <br />Proprietary Funds Statement 7 40 <br />Statement of Cash Flows - Proprietary Funds Statement 8 41 <br />Notes to Financial Statements 43 <br />Required Supplementary Information: <br />Budgetary Comparison Schedule - General Fund Statement 9 90 <br />Schedule of Changes in the City's Total OPEB Liability and Related Ratios Statement 10 95 <br />Schedule of Proportionate Share of Net Pension Liability - General Employees <br /> Retirement Fund Statement 11 96 <br />Schedule of Pension Contributions - General Employees Retirement Fund Statement 12 97 <br />Schedule of Proportionate Share of Net Pension Liability - Public Employees Police <br /> and Fire Fund Statement 13 98 <br />Schedule of Pension Contributions - Public Employees Police and Fire Fund Statement 14 99 <br />Schedule of Changes in the Net Pension Liability and Related Ratios - <br />St. Anthony Fire Department Relief Association Statement 15 100 <br />Schedule of Contributions - St. Anthony Fire Department Relief Association Statement 16 101 <br />Notes to RSI 103 <br />II. FINANCIAL SECTION