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CITY OF GEM LAKE <br />RAMSEY COUNTY, MINNESOTA <br />Table of Contents <br />Page <br />INTRODUCTORY SECTION <br />Crier COUNCIL AN. )*-Q iER o-MCIIALS <br />FINANCL4L SECTION <br />INDEPENDENT AUDITOR'S REPORT-4 <br />BASIC FINANCIAL STATEMENTS <br />Governnkht-Wide Financial Statements <br />Statement of Net. Position, <br />5 <br />Statement of Activifies- <br />6�-7 <br />Fund Financial Statements <br />Governmental Funds <br />Balance. Sheet <br />9--9 <br />Reconciliation of the Balance Sheet to the. Statement of Nef Position <br />1:.0 <br />Statement of Revenue; Expenditures, acid Changes in Fund Balances <br />l I-12 <br />Reconciliation of the StatementpfRevenue, Expenditures, and Changes in -Fund <br />Balancesto the Statement- of Activities . <br />13 <br />Statement of Revenue; Expenditures; and Changes in Fund Balances — <br />Budget and Actual -- General Fund <br />14 <br />Proprietary Funds <br />$tatemept of Net Position <br />5 <br />Statement of Revenue, Expenses, aiid Changes in —Net —Position <br />16 <br />Stateinerit-of Cash Flows <br />1.7 <br />Notes to Basic Financial Statements <br />18: 31 <br />OTHER REQUIRED REPORTS <br />Independent Auditor's Report on;lnternal Controi Over Financial Reporting. <br />and on Compliance and Otl ter Matters Based: on an Audit of Financial Statements <br />Performed in Accordance With Government AudithigStandalds <br />32 33 <br />Independent Auditor's Report on Minnesota Legal Compliance <br />34 <br />Schedule of Findings and Responses. <br />3 3 G <br />