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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2014 <br /> <br /> <br /> <br /> <br />I. FINANCIAL SECTION  <br />INDEPENDENT AUDITORS' REPORT 1  <br />BASIC FINANCIAL STATEMENTS  <br />STATEMENT OF NET POSITION 4  <br />STATEMENT OF ACTIVITIES 5  <br />BALANCE SHEET – GOVERNMENTAL FUNDS 6  <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET POSITION – GOVERNMENTAL ACTIVITIES 8  <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCE – GOVERNMENTAL FUNDS 9  <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF <br />REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE TO THE <br />STATEMENT OF ACTIVITIES – GOVERNMENTAL ACTIVITIES 11  <br />STATEMENT OF NET POSITION – PROPRIETARY FUND 12  <br />STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET POSITION – <br />PROPRIETARY FUND 13  <br />STATEMENT OF CASH FLOWS – PROPRIETARY FUND 14  <br />NOTES TO BASIC FINANCIAL STATEMENTS 15  <br />REQUIRED SUPPLEMENTARY INFORMATION  <br />BUDGETARY COMPARISON INFORMATION  <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE IN FUND <br />BALANCE – BUDGET AND ACTUAL – GENERAL FUND 30  <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 31  <br />SUPPLEMENTARY INFORMATION  <br />NONMAJOR GOVERNMENTAL FUNDS  <br />COMBINING BALANCE SHEET 32  <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGE IN FUND BALANCE 33