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CITY OF CENTERVILLE, MINNESOTA <br />ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2013 <br />Page No. <br />INTRODUCTORY SECTION <br />Elected and Appointed Officials5 <br />FINANCIAL SECTION <br />Independent Auditor’s Report9 <br />Management’s Discussion and Analysis13 <br />Basic Financial Statements <br />Government-wide Financial Statements <br /> Statement of Net Position27 <br /> Statement of Activities28 <br />Fund Financial Statements <br /> Governmental Funds <br /> Balance Sheet32 <br /> Reconciliation of theBalance Sheet to the Statement of Net Position35 <br /> Statement of Revenues, Expenditures and Changes in Fund Balances 36 <br /> Reconciliation of theStatement of Revenues, Expenditures and <br /> Changes in Fund Balances tothe Statement of Activities38 <br /> General Fund <br /> Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual39 <br /> Proprietary Funds <br /> Statements of Net Position40 <br /> Statements of Revenues, Expenses and Changes in Net Position44 <br /> Statements of Cash Flows46 <br />Notes to the FinancialStatements51 <br /> <br />Combining and Individual Fund Financial Statementsand Schedules <br />Nonmajor Governmental Funds <br /> Combining Balance Sheet72 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 73 <br />General Fund <br /> Scheduleof Revenues, Expenditures and Changes in Fund Balances - Budget and Actual75 <br />Debt Service Funds <br /> Combining Balance Sheet80 <br /> Combining Scheduleof Revenues, Expenditures and Changes in Fund Balances 82 <br />Summary Financial Report <br /> Revenues and Expenditures for General Operations - Governmental Funds84 <br />OTHER REQUIRED REPORT <br />Independent Auditor’s Report on Minnesota Legal Compliance87 <br /> <br />