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I I. I I I I I I I I. I I I I I I I I. I CITY OF ARDEN HILLS, MINNESOTA TABLE OF CONTENTS DECEMBER 31, 1998 Pa~e No, I. INTRODUCTORY SECTION Elected and Appointed Officials II. FINANCIAL SECTION Independent Auditor's Report 2 General Purpose Financial Statements Combined Balance Sheet - All Fund Types and Account Groups Combined Statement of Revenue, Expenditures and Changes in Fund Balance- All Governmental Fund Types Combined Statement of Revenue, Expenditures and Changes in Fund Balance- Budget and Actual - General and Special Revenue Funds Combined Statement of Revenue, Expenses and Changes in Retained Earnings - All Proprietary Fund Types Combined Statement of Cash Flows - All Proprietary Fund Types Notes to Financial Statements 3-4 5-6 7-8 9 10 11 - 23 Combining and Individual Fund Statements General Fund Comparative Balance Sheets Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual Special Revenue Funds Combining Balance Sheet Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) Debt Service Funds Combining Balance Sheet Combining Statement of Revenue, Expenditures and Changes in Fund Balance Capital Projects Funds Combining Balance Sheet Combining Statement of Revenue, Expenditures and Changes in Fund Balance Enterprise Funds Combining Balance Sheet Combining Statement of Revenue, Expenses and Changes in Retained Earnings Combining Statement of Cash Flows Required Supplementary Information (Unaudited) Tax Capacity, Tax Levies and Tax Capacity Rates 24 25 - 29 30 - 31 32 - 33 34 - 35 36 - 37 38 - 39 40 -41 42 -43 44-45 46-47 48 49 III. OTHER REPORTS Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditor's Report on Legal Compliance 50 - 51 52