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CITY OF CENTERVILLE, MINNESOTA <br />ANNUAL FINANCIAL REPORT <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2014 <br /> <br /> Page No. <br />INTRODUCTORY SECTION <br />Elected and Appointed Officials 5 <br /> <br />FINANCIAL SECTION <br />Independent Auditor’s Report 9 <br />Management’s Discussion and Analysis 13 <br /> <br />Basic Financial Statements <br /> Government-wide Financial Statements <br /> Statement of Net Position 27 <br /> Statement of Activities 28 <br /> Fund Financial Statements <br /> Governmental Funds <br /> Balance Sheet 32 <br /> Reconciliation of the Balance Sheet to the Statement of Net Position 35 <br /> Statement of Revenues, Expenditures and Changes in Fund Balances 36 <br /> Reconciliation of the Statement of Revenues, Expenditures and <br /> Changes in Fund Balances to the Statement of Activities 38 <br /> General Fund <br /> Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 39 <br /> Proprietary Funds <br /> Statement of Net Position 40 <br /> Statement of Revenues, Expenses and Changes in Net Position 43 <br /> Statement of Cash Flows 44 <br /> Notes to the Financial Statements 47 <br /> <br />Combining and Individual Fund Financial Statements and Schedules <br /> Nonmajor Governmental Funds <br /> Combining Balance Sheet 66 <br /> Combining Statement of Revenues, Expenditures and Changes in Fund Balances 67 <br /> General Fund <br /> Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 69 <br /> Debt Service Funds <br /> Combining Balance Sheet 74 <br /> Combining Schedule of Revenues, Expenditures and Changes in Fund Balances 76 <br /> Summary Financial Report <br /> Revenues and Expenditures for General Operations - Governmental Funds 78 <br /> <br />OTHER REQUIRED REPORT <br />Independent Auditor’s Report on Minnesota Legal Compliance 81 <br />Schedule of Findings and Responses 83 <br /> <br /> <br />-1- <br /> <br />