10.2 2022 Audit Summary - Laserfiche WebLink

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CITY OF PEQUOT LAKES,MINNESOTA TABLE OF CONTENTS INTRODUCTORY SECTION: CITY COUNCIL AND OFFICIALS 2 FINANCIAL SECTION: INDEPENDENT AUDITOR'S REPORT 4 REQUIRED SUPPLEMENTARY INFORMATION: Management's Discussion and Analysis 8 BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements Statement of Net Position 18 Statement of Activities 19 Fund Financial Statements Balance Sheet—Governmental Funds 20 Reconciliation of the Balance Sheet—Governmental Funds to the Statement of Net Position 22 Statement of Revenues,Expenditures, and Changes in Fund Balances—Governmental Funds 23 Reconciliation of Changes in Fund Balances of Governmental Funds to the Statement of Activities 25 Statement of Net Position—Proprietary Funds 26 Statement of Revenues,Expenses,and Changes in Net Position—Proprietary Funds 27 Statement of Cash Flows—Proprietary Funds 28 Statement of Fiduciary Net Position 30 Statement of Changes in Fiduciary Net Position 31 Notes to the Basic Financial Statements 32 REQUIRED SUPPLEMENTARY INFORMATION: Budgetary Comparison Schedule—General Fund 63 Budgetary Comparison Schedule—Business Park Fund 65 Schedule of City's Proportionate Share of the Net Pension Liability 66 Schedule of City Pension Contributions 67 Schedule of Changes in City's Net OPEB Liability 68 Notes to the Required Supplementary Information 69 SUPPLEMENTARY INFORMATION: Combining Balance Sheet—Nonmajor Governmental Funds 77 Combining Statement of Revenues,Expenditures,and Changes in Fund Balances—Nonmajor Governmental Funds 78 Schedule of Indebtedness 79 OTHER REQUIRED REPORTS: Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 81 Schedule of Findings and Responses 83 Corrective Action Plans 85