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CITY OF ARDEN HILLS <br />RAMSEY COUNTY, MINNESOTA <br />Table of Contents <br />INTRODUCTORY SECTION <br />Page <br />Letter of Transmittal ii i i <br />GFOA Certificate of Achievement iv <br />City Council and Appointed Officials v <br />Organization Chart vi <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT 1-4 <br />MANAGEMENT'S DISCUSSION AND ANALYSIS 5-14 <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Position <br />15 <br />Statement of Activities <br />16 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet <br />17 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances <br />18 <br />Reconciliation of the Statement of Revenues, Expenditures, and Changes <br />in Fund Balances to the Statement of Activities <br />19 <br />Proprietary Funds <br />Statement of Net Position <br />20 <br />Statement of Revenues, Expenses, and Changes in Net Position <br />21 <br />Statement of Cash Flows <br />22 <br />Notes to Basic Financial Statements <br />23-45 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />PERA — General Employees Retirement Fund <br />Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 46 <br />Schedule of City Contributions 46 <br />Budgetary Comparison Schedule <br />General Fund 47-49 <br />Notes to Required Supplementary Information 5053 <br />SUPPLEMENTARY INFORMATION <br />Combining and Individual Fund Statements and Schedules <br />Nonmaj or Governmental Funds <br />Combining Balance Sheet 54 <br />Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 55 <br />