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CITY OF PEQUOT LAKES, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2012 <br />INTRODUCTORY SECTION <br />PRINCIPAL CITY OFFICIALS <br />FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />REQUIRED SUPPLEMENTARY INFORMATION <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br />BASIC FINANCIAL STATEMENTS <br />GOVERNMENT-WIDE FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION <br />STATEMENT OF ACTIVITIES <br />FUND FINANCIAL STATEMENTS <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />1 <br />2 <br />5 <br />17 <br />18 <br />20 <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE <br />GOVERNMENT-WIDE STATEMENT OF NET POSITION - GOVERNMENTAL <br />ACTIVITIES 22 <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCES - GOVERNMENTAL FUNDS 23 <br />RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND <br />CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE <br />GOVERNMENT-WIDE STATEMENT OF ACTIVITIES - GOVERNMENTAL <br />ACTIVITIES 25 <br />STATEMENT OF NET POSITION - PROPRIETARY FUNDS <br />26 <br />STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - <br />PROPRIETARY FUNDS 27 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS <br />NOTES TO THE FINANCIAL STATEMENTS <br />REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A <br />BUDGETARY COMPARISON SCHEDULE - GENERAL FUND <br />28 <br />29 <br />55 <br />BUDGETARY COMPARISON SCHEDULE - FIRE DEPARTMENT SPECIAL <br />REVENUE FUND 57 <br />NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION <br />�•�:3 <br />SCHEDULE OF FUNDING PROGRESS - PEQUOT LAKES FIREMAN'S RELIEF <br />ASSOCIATION 5g <br />SCHEDULE OF FUNDING PROGRESS - OTHER POSTEMPLOYMENT HEALTH <br />CARE BENEFITS 60 <br />