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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED ©ECEMBER 31, 2019 <br />I. FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION ` <br />STATEMENT OF ACTIVITIES 5 <br />BALANCE. SHEET -GOVERNMENTAL FUNDS 6 <br />RECONCILIATION OF THE GOVERNMENTAL. FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET POSITION - GOVERNMENTAL ACTIVITIES 7 <br />STATEMENT OF REVENUES, EXPENDITURES,. AND CHANGES IN FUND <br />BALANCES -- GOVERNMENTAL FUNDS $ <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF <br />REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE TO THE <br />STATEMENT OF ACTIVITIES - GOVERNMENTAL ACTIVITIES <br />STATEMENT OF NET POSITION - PROPRIETARY FUNDS 10 <br />.STATEMENT OF REVENUES,. EXPENSES, AND CHANGE IN NET POSITION <br />- PROPRIETARY FUNDS 11 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS 12 <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />REQUIRED SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION. <br />13 <br />SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGE IN. FUND <br />BALANCE - BUDGET AND ACTUAL - GENERAL FUND 29 <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 30 <br />Il. OTHER REQUIRED REPORTS <br />INDEPENDENT AUDITORS' REPORT ON INTERNAL. CONTROL OVER <br />FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS <br />BASED ON AN AUDIT OF FINANCIAL STATEMENTS .PERFORMED IN <br />ACCORDANCE WITH GOVERNMENTAUDITING STANVAMDS 31 <br />INDEPENDENT AUDITORS' REPORT ON MINNESOTA LEGAL COMPLIANCE 33 <br />SCHEDULE OF FINDINGS AND RESPONSES 34 <br />