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<br />I <br /> <br />I. <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br />I'. <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I. <br />I <br /> <br />I <br /> <br />CITY OF ARDEN HILLS, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2001 <br /> <br />Page No. <br /> <br />1. INTRODUCTORY SECTION <br /> <br />Elected and Appointed Officials <br /> <br />I <br /> <br />II. FINANCIAL SECTION <br /> <br />Independent Auditor's Report <br /> <br />2 <br /> <br />General Purpose Financial Statements <br />Combined Balance Sheet - All Fund Types and Account Groups <br />Combined Statement of Revenue, Expenditures and Changes in Fund Balance- <br />All Governmental Fund Types <br />Combined Statement of Revenue, Expenditures and Changes in Fund Balance - <br />Budget and Actual - General and Special Revenue Funds <br />Combined Statement of Revenne, Expenses and Cbanges in Retained Earnings - <br />All Proprietary Fund Types <br />Combined Statement of Cash Flows - All Proprietary Fund Types <br />Notes to Financial Statements <br /> <br />3-4 <br /> <br />5-6 <br /> <br />7 - 8 <br /> <br />9 <br />10 <br />11- 23 <br /> <br />Combining and Individual Fund Statements <br />General Fund <br />Comparative Balance Sheets <br />Statement of Revenue, Expenditures and Changes in Fund Balance- <br />Budget and Actual <br />Special Revenue Funds <br />Combining Balance Sheet <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) <br />Debt Service Funds <br />Combining Balance Sheet <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balance <br />Capital Projects Funds <br />Combining Balance Sheet <br />Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) <br />Enterprise Funds <br />Combining Balance Sheet <br />Combining Statement of Revenue, Expenses and Changes in Retained Earnings <br />Combining Statement of Cash Flows <br />Tax Capacity, Tax Levies and Tax Capacity Rates <br /> <br />24 <br /> <br />25 - 28 <br /> <br />29 - 30 <br />31- 32 <br /> <br />33 <br />34 <br /> <br />35 - 36 <br />37 - 38 <br /> <br />39-40 <br />41.42 <br />43 -44 <br />45 <br /> <br />III. OTHER REPORTS <br /> <br />Report on Minnesota Legal Compliance <br />Report on Compliance and on Internal Control Over Financial Reporting Based <br />on an Audit of Financial Statements Performed in Accordance with <br />Government Auditing Standards <br /> <br />46 <br /> <br />47 - 48 <br />