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<br /> <br />Page <br />Letter of Transmittal i–iv <br />GFOA Certificate of Achievement v <br />City Council and Appointed Officials vi <br />Organization Chart vii <br />INDEPENDENT AUDITOR’S REPORT 1–3 <br />MANAGEMENT’S DISCUSSION AND ANALYSIS 4–13 <br />BASIC FINANCIAL STATEMENTS <br />Government-Wide Financial Statements <br />Statement of Net Position 14 <br />Statement of Activities 15–16 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 17–18 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances 19–20 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br /> in Fund Balances to the Statement of Activities 21 <br />Proprietary Funds <br />Statement of Net Position 22 <br />Statement of Revenues, Expenses, and Changes in Net Position 23 <br />Statement of Cash Flows 24 <br />Notes to Basic Financial Statements 25–46 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />PERA – General Employees Retirement Fund <br />Schedule of City’s and Nonemployer Proportionate Share of Net Pension Liability 47 <br />Schedule of City Contributions 47 <br />Budgetary Comparison Schedule <br />General Fund 48–50 <br />EDA Operating Fund 51 <br />Notes to Required Supplementary Information 52–53 <br />SUPPLEMENTAL INFORMATION <br />Combining and Individual Fund Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet 54 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 55 <br />INTRODUCTORY SECTION <br />FINANCIAL SECTION <br />CITY OF ARDEN HILLS <br />Table of Contents <br />RAMSEY COUNTY, MINNESOTA