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<br />-I. <br /> <br />. <br /> <br />- <br /> <br />CITY OF ARDEN HILLS, MINNeSOTA <br />ANNUAL FINAl,nCAL REPORT <br />DECEMBER 31, 2005 <br />TABLE OF CONTEN J S <br /> <br />AFT:L <br /> <br />lNTRODUCTORY SECTION <br /> <br />D.1 <br />,s '. <br /> <br /> <br />Elected and Appointed Officials <br /> <br />II. FlNANCIAL SECTION <br /> <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br /> <br />Basic Financial Statements <br />Government-wide Financial Statements <br />Statement of Net Assets <br />Statement of Activities <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet <br />Reconciliation oftbc Balance Sheet to tbe Statement of Net Assets <br />Statement of Revenues, Expenditures and Changes in Fund Balances <br />Reconciliation of the Statement of Revenues, Expenditures and Changes <br />in Fund Balances 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 />Statements of Net Assets <br />Statements of Revenues, Expenses and Changes in Fund Net Assets <br />Statements of Cash Flows <br />Notes to the Financial Statements <br /> <br />Combining and Individual Fund Financial Statements and Schedules <br />Nonmajor Governmental Funds <br />Combining Balance Sheet <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances <br />Nonrnajor Special Revenue Funds <br />Combining Balance Sheet <br />Combining Schedule of Revenues, Expenditures and Changes in Fund Balances <br />Nonmajor Capital Projects Funds <br />Combining Balance Sheet <br />Combining Schedule of Revenues, Expenditures and Changes in Fund Balances <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual <br />Surrunary Financial Report <br />Revenues and Expenditures for General Operations - Governmental Funds <br />Tax Capacity, Tax Levies. and Tax Capacity Rates <br /> <br />III. OTHER REPORTS <br /> <br />Rep011 on I\1innesota Legal Compliance <br />Report on Internal Control Over Financial Reporting <br />Bas.ed on an Audit of Financial Statements <br />Schedule of Findings <br /> <br />2 - 3 <br />I -Xl <br /> <br />4 <br />5-6 <br /> <br />7 - 8 <br />9 <br />10- II <br /> <br />12 <br /> <br />I3 - 14 <br /> <br />15 - ]6 <br />]7 - 18 <br />19 - 22 <br />23 - 38 <br /> <br />39 <br />40 <br /> <br />4] -42 <br />43 - 44 <br /> <br />45 - 46 <br />47 - 48 <br /> <br />49 - 52 <br /> <br />53 <br />54 <br /> <br />55 <br /> <br />56 <br />57 <br />