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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2011 <br />I. FINANCIAL. SECTION <br />INDEPENDENT AUDITORS' REPORT <br />1 <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET ASSETS <br />3 <br />STATEMENT ❑F ACTIVITIES <br />4 <br />BALANCE SHEET- GOVERNMENTAL FUNDS <br />5 <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET ASSETS - GOVERNMENTAL ACTIVITIES <br />7 <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCE -- GOVERNMENTAL FUNDS <br />8. <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF <br />REVENUES, EXPENDITURES AND CHANGES IN FUN❑ BALANCE TO THE <br />STATEMENT OF ACTIVITIES -- GOVERNMENTAL ACTIVITIES <br />10 <br />STATEMENT OF NET ASSETS - PROPRIETARY FUND <br />1'i <br />STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET ASSETS - <br />PROPRIETARY FUND <br />12 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUND <br />13 <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />14 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE.IN FUND <br />BALANCE - BUDGET AND ACTUAL - GENERAL FUND <br />29 <br />.NOTE TO REQUIRED SUPPLEMENTARY INFORMATION <br />30 <br />SUPPLEMENTARY INFORMATION <br />NONMAJOR GOVERNMENTAL FUNDS <br />COMBINING BALANCE SHEET <br />31 <br />COMBINING STATEMENT OF REVENUES,.EXPENDITURES AND CHANGE <br />IN FUND BALANCE <br />32 <br />