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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED ❑ECEMBER 3i, 2008 <br />I. FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET ASSETS <br />STATEMENT OF ACTIVITIES <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO <br />THE STATEMENT ❑F NET ASSETS GOVERNMENTAL FUNDS <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES. IN FUND <br />BALANCE - GOVERNMENTAL FUNDS. <br />1 <br />3 <br />7 <br />8 <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF <br />REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TO THE <br />STATEMENT OF ACTIVITIES - GOVERNMENTAL FUNDS 10 <br />STATEMENT OF NET ASSETS - PROPRIETARY FUNDS 11 <br />STATEMENT OF REVENUES, EXPENSES. AND CHANGES IN NET ASSETS -- <br />PROPRIETARY FUNDS 12 <br />STATEMENT OF CASH FLOWS- PROPRIETARY FUNDS 13 <br />NOTES TO BASIC FINANCIAL STATEMENTS 14 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCE - BUDGET AND ACTUAL - GENERAL FUND 27 <br />NOTES TO REQUIRED SUPPLEMENTARY INFORMATION 28 <br />COMBINING FUND FINANCIAL. STATEMENTS <br />NONMAJOR GOVERNMENTAL FUNDS <br />COMBINING BALANCE SHEET 29 <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGES IN FUND BALANCES 30 <br />