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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2012 <br />I. FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />1 <br />BASK FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION <br />4 <br />STATEMENT OF ACTIVITIES <br />5 <br />BALANCE SHEET - GOVE RN M ENTAL. FU N DS. <br />6 <br />,. RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET POSITION - GOVERNMENTAL ACTIVITIES <br />8 <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCE -:GOVERNMENTAL FUNDS <br />9 <br />RECONCILIATION .OF THE GOVERNMENTAL FUNDS STATEMENT OF <br />REVENUES, EXPENDITURES AN.D CHANGES IN FUND BALANCE TO THE <br />STATEMENT OF ACTIVITIES - GOVERNMENTAL ACTIVITIES... <br />11 <br />STATEMENT OF NET POSITION - PROPRIETARY FUND <br />1 <br />STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET POSITION - <br />PROPR1ETARY FUND <br />13 <br />STATEMENT OF CASH FLOWS.- PROPRIETARY FUN❑ <br />14 <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />is <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 />30 <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION <br />31 <br />SUPPLEMENTARY INFORMATION <br />NONMAJOR GOVERNMENTAL FUNDS <br />COMBINING BALANCE SHEET <br />32 <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND. <br />CHANGE IN FUND BALANCE <br />33 <br />