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<br />CITY OF CENTERVILLE, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2007 <br /> <br />I. INTRODUCTORY SECTION <br /> <br />Elected and Appointed Officials <br /> <br />II. FINANCIAL 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 of the <br />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 <br />Changes in Fund Balances to the Statement of Activities <br />General Fund <br />Statement of Revenues, Expenditures and Changes in Fund Balances - 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 (Deficits) <br />General Fund <br />Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual <br />Debt Service Funds <br />Combining Balance Sheet <br />Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Deficits) <br />Summary Financial Report <br />Revenues and Expenditures for General Operations - Governmental Funds <br /> <br />III. OTHER REPORTS <br /> <br />Report on Minnesota Legal Compliance <br />Report on Internal Control Over Financial Reporting <br />Based on and Audit of Financial Statements <br />Schedule of Findings and Responses <br /> <br />Page No. <br /> <br />2-3 <br />I - XI <br /> <br />4 <br />5-6 <br /> <br />7-8 <br /> <br />9 <br />10-11 <br /> <br />12 <br /> <br />13 <br /> <br />14 - 15 <br />16 - 17 <br />18 - 21 <br />22 - 40 <br /> <br />41 - 43 <br />44 - 46 <br /> <br />47-51 <br /> <br />52 - 55 <br />56 - 59 <br /> <br />60 <br /> <br />61 <br /> <br />62 - 63 <br />64 - 65 <br />