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VADNAIS LAKE AREA WATER MANAGEMENT ORGANIZATION <br />VADNAIS HEIGHTS, MINNESOTA <br />TABLE OF CONTENTS <br />DECEMBER 31, 2009 <br />INTRODUCTORY SECTION <br />Board of Directors and Appointed Officials <br />FINANCIAL SECTION <br />Independent Auditor's Report <br />Management's Discussion and Analysis <br />Page No. <br />5 <br />9 <br />11 <br />Basic Financial Statements <br />Government -wide Financial Statements <br />Statement of Net Assets 22 <br />Statement of Activities 23 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheets 26 <br />Reconciliation of the Balance Sheets to the Statement of Net Assets 27 <br />Statements of Revenues, Expenditures and Changes in Fund Balances 28 <br />Reconciliation of the Statement of Revenues, Expenditures and <br />Changes in Fund Balances to the Statement of Activities 29 <br />General Fund <br />Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 30 <br />Notes to Financial Statements 31 <br />OTHER REPORTS <br />Report on Minnesota Legal Compliance 43 <br />Report on Internal Control Over Financial Reporting <br />Based on an Audit of Financial Statement 44 <br />Schedule of Findings and Responses 46 <br />-1- <br />