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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS (CONTINUED) <br />YEAR ENDED DECEMB.ER 311 2011 <br />II. OTHER REQUIRED REPORTS <br />REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON <br />COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL <br />STATEMENTS PERFORMEā¯‘ IN ACCORDANCE WITH GOVERNMENT <br />AUDITING STANDARDS 33 <br />REPORT ON MINNESOTA LEGAL COMPLIANCE <br />35 <br />SCHEDULE OF FINDINGSAND RESPONSES 36 <br />