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<br /> <br />Page <br />INTRODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFFICIALS 1 <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR’S REPORT 2–4 <br />BASIC FINANCIAL STATEMENTS <br />Government-Wide Financial Statements <br />Statement of Net Position 5 <br />Statement of Activities 6–7 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet 8–9 <br />Reconciliation of the Balance Sheet to the Statement of Net Position 10 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances 11–12 <br />Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br /> Balances to the Statement of Activities 13 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances – <br /> Budget and Actual – General Fund 14 <br />Proprietary Funds <br />Statement of Net Position 15 <br />Statement of Revenue, Expenses, and Changes in Net Position 16 <br />Statement of Cash Flows 17 <br />Notes to Basic Financial Statements 18–30 <br />OTHER REQUIRED REPORTS <br />Independent Auditor’s Report on Internal Control Over Financial Reporting <br /> and on Compliance and Other Matters Based on an Audit of Financial Statements <br /> Performed in Accordance With Government Auditing Standards 31–32 <br />Independent Auditor’s Report on Minnesota Legal Compliance 33 <br />Schedule of Findings and Responses 34 <br />CITY OF GEM LAKE <br />RAMSEY COUNTY, MINNESOTA <br />Table of Contents <br />