Finance Department

350 S. 5th St., Room 325M
Minneapolis, MN 55415
finance@minneapolismn.gov

1997 Comprehensive Annual Financial Report (CAFR)

For the Fiscal Year Ended December 31, 1997

Table of Contents

Introductory Section

Financial Section

Auditor’s Report (pdf)

General Purpose Financial Statements

Document Name

Exhibit

Combined Statements - Overview

Combined Balance Sheet-All Primary Government Fund Types, Account Groups, and

1

Combined Statement of Revenues, Expenditures, and Changes in Fund Equity-All Primary Government Governmental Fund Types and Discretely Presented Component Units

2

Combined Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget and Actual-General and Special Revenue Fund Types

3

Combined Statement of Revenues, Expenses, and Changes in Retained Earnings-All Proprietary Fund Types

4

Combined Statement of Cash Flows-All Proprietary Fund Types

5

Notes to the Financial Statements

Combining, Individual Fund, and Account Group Financial Statements

Document/Section Name

Statement/Schedule

Governmental Funds

General Fund

Statement of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual

A-1

Special Revenue Funds

Combining Balance Sheet

B-1

Combining Statement of Revenues, Expenditures and Changes in Fund Balances

B-2

Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

 Arena Reserve

B-3

 Board of Estimate and Taxation

B-4

 Community Development Agency

B-5

 Community Development Block Grant

B-6

 Convention Center

B-7

 Convention Facilities Reserve

B-8

 Employee Retirement

B-9

 Grants-Federal

B-10

 Grants-Other

B-11

 Municipal Building Commission

B-12

 Police

B-13

Debt Service Funds

Combining Balance Sheet

C-1

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

C-2

Capital Projects Funds

Combining Balance Sheet

D-1

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

D-2

Proprietary Funds

Enterprise Funds

Combining Balance Sheet

E-1

Combining Statement of Revenues, Expenses, and Changes in Retained Earnings

E-2

Combining Statement of Cash Flows

E-3

Internal Service Funds

Combining Balance Sheet

F-1

Combining Statement of Revenues, Expenses, and Changes in Retained Earnings

F-2

Combining Statement of Cash Flows

F-3

Fiduciary Funds

Agency Funds

Combining Balance Sheet

G-1

Combining Statement of Changes in Assets and Liabilities

G-2

Account Group

General Fixed Assets Account Group

Schedule of General Fixed Assets by Source

H-1

Schedule of General Fixed Assets by Function and Activity

H-2

Schedule of Changes in General Fixed Assets by Function and Activity

H-3

Supplementary Information

Schedule of General Obligation Debt (Bonds and Notes)

I-1

Schedule of Proprietary Fund Bonds and Notes Payable

I-2

Schedule of Debt Service Charges to Maturity for General Obligation Debt

I-3

Statistical Section

Document/Table Name

Table

Statistical Section (Unaudited)

General Governmental Expenditures by Function

1

General Governmental Revenues by Source

2

Property Tax Levies and Collections

3

Tax Capacity and Market Valuation of Taxable Property

4

Property Tax Rates and Tax Levies-Direct and Overlapping Governments

5

Special Assessment Billings and Collections

6

Ratio of Net General Obligation Bonded Debt to Assessed Value and Net General Obligation Bonded Debt per Capita

7

Computation of Legal Debt Margin

8

Computation of Direct and Overlapping Debt General Obligation Bonds

9

Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures

10

Revenue Bond Coverage Issued as General Obligation Bonds

11

Demographic Status

12

Property Value, Construction, and Bank Deposits

13

Principal Taxpayers

14

Miscellaneous Statistical Facts

15

Minneapolis Spread Levy

16

Last updated Sep. 27, 2011