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CITY OF CENTERVILLE, MINNESOTA TABLE OF CONTENTS DECEMBER 31, 1999 Page No. I. INTRODUCTORY SECTION Elected Officials 1 II. FINANCIAL SECTION Independent Auditors' Report 2 General Purpose Financial Statements Combined Balance Sheet - All Fund Types and Account Groups 3 - 4 Combined Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) - All Governmental Fund Types 5 - 6 Combined Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund 7 Combined Statement of Revenue, Expenses and Changes in Retained Earnings - All Proprietary Fund Types 8 Combined Statement of Cash Flows - All Proprietary Fund Types 9 Notes to Financial Statements 10 - 21 Combining and Individual Fund Statements General Fund Comparative Balance Sheets 22 Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual 23 - 26 Special Revenue Funds Combining Balance Sheet 27 - 28 Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) 29 - 30 Debt Service Funds Combining Balance Sheet 31 - 33 Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) 34 - 36 Capital Projects Funds Combining Balance Sheet 37 - 42 Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) 43 - 48 Enterprise Funds Combining Balance Sheet 49 Combining Statement of Revenue, Expenses and Changes in Retained Earnings 50 Combining Statement of Cash Flows 51 - 52 Other Schedules Tax and Special Assessment Levies and Collections 53 III. OTHER REPORTS Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 54 - 55 Independent Auditors' Report on Legal Compliance 56