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  <br /> <br />CITY OF PEQUOT LAKES, MINNESOTA <br />TABLE OF CONTENTS <br /> <br />INTRODUCTORY SECTION: <br /> <br /> CITY COUNCIL AND OFFICIALS ................................................................................................................................ 1 <br /> <br />FINANCIAL SECTION: <br /> <br /> INDEPENDENT AUDITORS' REPORT ......................................................................................................................... 2 <br /> <br /> REQUIRED SUPPLEMENTARY INFORMATION: <br /> Management’s Discussion and Analysis ....................................................................................................................... 4 <br /> <br /> BASIC FINANCIAL STATEMENTS: <br /> Government-wide Financial Statements <br /> Statement of Net Position ..................................................................................................................................... 13 <br /> Statement of Activities ......................................................................................................................................... 14 <br /> Fund Financial Statements <br /> Balance Sheet – Governmental Funds .................................................................................................................. 15 <br /> Reconciliation of the Balance Sheet – Governmental Funds <br /> to the Statement of Net Position .................................................................................................................... 16 <br /> Statement of Revenues, Expenditures and <br /> Changes in Fund Balances – Governmental Funds ....................................................................................... 17 <br /> Reconciliation of Changes in Fund Balance of Governmental <br /> Funds to the Statement of Activities.............................................................................................................. 18 <br /> Statement of Net Position – Proprietary Funds ..................................................................................................... 19 <br /> Statement of Revenues, Expenses and <br /> Changes in Net Position – Proprietary Funds ................................................................................................ 20 <br /> Statement of Cash Flows – Proprietary Funds ...................................................................................................... 21 <br /> Notes to the Basic Financial Statements ...................................................................................................................... 23 <br /> <br /> REQUIRED SUPPLEMENTARY INFORMATION: <br /> Budgetary Comparison Schedule – General Fund ....................................................................................................... 54 <br /> Budgetary Comparison Schedule – Fire Department Fund ......................................................................................... 57 <br /> Schedule of City’s Proportionate Share of the Net Pension Liability .......................................................................... 58 <br /> Schedule of City Pension Contributions ...................................................................................................................... 59 <br /> Schedule of Changes in Net Pension Liability (Asset) ................................................................................................ 60 <br /> Schedule of Changes in City’s Net OPEB Liability .................................................................................................... 61 <br /> Notes to the Required Supplementary Information ..................................................................................................... 62 <br /> <br /> SUPPLEMENTARY INFORMATION: <br /> Combining Balance Sheet – Nonmajor Governmental Funds ..................................................................................... 66 <br /> Combining Statement of Revenues, Expenditures and <br /> Changes in Fund Balances – Nonmajor Governmental Funds ............................................................................. 67 <br /> Schedule of Indebtedness ............................................................................................................................................ 68 <br /> <br />OTHER REQUIRED REPORTS: <br /> Independent Auditors’ Report on Internal Control Over Financial <br /> Reporting and on Compliance and Other Matters Based on an <br /> Audit of Financial Statements Performed in Accordance with <br /> Government Auditing Standards .......................................................................................................................... 69 <br /> Independent Auditors’ Report on Minnesota Legal Compliance ................................................................................. 71 <br /> Schedule of Findings and Responses ........................................................................................................................... 72 <br /> Corrective Action Plans ............................................................................................................................................... 74 <br />