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<br />CITY OF CENTERVILLE, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2005 <br /> <br />1. INTRODUCTORY SECTION <br /> <br />Elected and Appointed Officials <br /> <br />ll. 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 <br />Reconciliation of the <br />Statement of Revenues, Expenditures and Changes in Fund Balances <br />to the Statement of Activities <br />General Fund <br />Statement of Revenues, Expenditures and Changes in Fund Balances- <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 /> <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 - <br />Budget and Actual <br />Debt Service Funds <br />Combining Balance Sheet <br />Combining Statement of Revenues, Expenditures and Changes in Fund Deficits <br />Tax and Special Assessment Levies and Collections <br />Summary Financial Report <br />Revenues and Expenditures for General Operations - Governmental Funds <br /> <br />ill. 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 <br /> <br />Pa~e No. <br /> <br />1 <br /> <br />2-3 <br />I - XI <br /> <br />4 <br />5-6 <br /> <br />7 <br /> <br />8 <br />9 <br /> <br />10 <br /> <br />11 <br /> <br />12 - 13 <br />14 - 15 <br />16 - 19 <br /> <br />20 - 36 <br /> <br />37 - 40 <br />40 - 44 <br /> <br />45 - 48 <br /> <br />49- 50 <br />51 - 52 <br />53 <br /> <br />54 <br /> <br />55 <br /> <br />56 <br />57 <br />