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VADNAIS LAKE AREA WATER MANAGEMENT ORGANIZATION <br />VADNAIS HEIGHTS, MINNESOTA <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2013 <br />INTRODUCTORY SECTION <br />Board of Directors and Appointed Officials <br />Page No. <br />7 <br />FINANCIAL SECTION <br />Independent Auditor's Report 11 <br />Management's Discussion and Analysis 15 <br />Basic Financial Statements <br />Government -wide Financial Statements <br />Statement of Net Position 24 <br />Statement of Activities 25 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 28 <br />Reconciliation of the Balance Sheet to the Statement of Net Position 29 <br />Statements of Revenues, Expenditures and Changes in Fund Balances 30 <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />Fund Balances to the Statement of Activities 31 <br />General Fund <br />Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 32 <br />Notes to the Financial Statements 33 <br />OTHER REQUIRED REPORT <br />Independent Auditor's Report on Minnesota Legal Compliance 45 <br />-3- <br />