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<br />'1 <br />! I <br />lie <br />f 1 <br />i j 1. INTRODUCTORY SECTION <br /> <br />CITY OF ARDEN HILLS, MINNESOTA <br />ANNUAL FINA}ilCAL REPORT <br />DECEMBER 31,2004 <br />TABLE OF CONTENTS <br /> <br />II <br /> <br />Elected and Appointed Officials <br /> <br />11. FINANCIAL SECTION <br /> <br />n <br />lJ <br /> <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br /> <br />rJ <br /> <br />Basic Finaocial Statements <br />Government-wide Financial Statements <br />Statement of Net Assets <br />Statement of Activities <br />Fund Finaocial Statements <br />Governmental Funds <br />Balance Sheet <br />Reconciliation of the Balance Sheet to the Statement of Net Assets <br />Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) <br />Reconciliation of the Statement of Revenues, Expenditures and Changes <br />in Fund Balances (Deficits) to the Statement of Activities <br />General and Economic Development Authority Funds <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits)- <br />Budget and Actual <br />Proprietary Funds <br />Statement of Net Assets <br />Statement of Revenues, Expenses and Changes in Fund Net Assets <br />Statement of Cash Flows <br />Notes to Financial Statements <br /> <br />n <br />1i <br /> <br />n <br /> <br />n <br /> <br />u. <br /> <br />u <br /> <br />[] <br /> <br />Combining and Individual Fund Statements and Schedules <br />Norunajor Governmental Funds <br />Combining Balance Sheet <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances <br />Norunajor Special Revenue Funds <br />Combining Balance Sheet <br />Combining Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits) <br />Norunajor Capital Projects Funds <br />Combining Balance Sheet <br />Combining Schedule of Revenues, Expenditures and Changes in Fund Balances (Deficits) <br />Norunajor Proprietary Funds <br />Combining Statement of Net Assets <br />Combining Statement of Revenues, Expenses and Changes in Fund Net Assets <br />Combining Statement of Cash Flows <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual <br />Tax Capacity, Tax Levies and Tax Capacity Rates <br /> <br />[] <br /> <br />u <br /> <br />fI <br /> <br />u <br /> <br />II <br />u. <br /> <br />III. OTHER REPORT <br /> <br />Report on Minnesota Legal Compliance <br />Schedule of Findings <br /> <br />J <br /> <br />Page No. <br /> <br />2-3 <br />I-XI <br /> <br />4 <br />5 <br /> <br />6-7 <br />8 <br />9 -10 <br /> <br />11 <br /> <br />12-13 <br /> <br />14 <br />15 <br />16 -17 <br />18 - 33 <br /> <br />34 <br />35 <br /> <br />36-37 <br />38 - 39 <br /> <br />40 <br />41 <br /> <br />42 <br />43 <br />44.45 <br /> <br />46-49 <br />50 <br /> <br />51 <br />52 <br />