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CITY OF GEM LAKE <br />RAMSEY COUNTY, MINNESOTA <br />Table.. of Contentx <br />Rage <br />INTRODUCTORY SECTION <br />CITY COUNCIL.AND OTHER OFFICIALS <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT — <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Position <br />4 <br />Siatement of Activities <br />54 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet <br />74 <br />Reconciliation of the Balance Sheet to the Statement of:Net Position <br />9 <br />Statement of Revenue, .Expenditures, and Changes in Fund Balances <br />Reconciliation of the Statement of Revenue, Expenditures, -and Changes in Fund. <br />Balances to the Statement. of Activities <br />12 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances — <br />. Budget and Actual — General.Fund <br />13 <br />Proprietary Funds <br />Statement of Net .Position <br />14 <br />Statement of Revenue,. Expenses; and Changes in Net Position <br />1 <br />Statement of Cash Flows <br />.16 <br />Notes to Basic Financial Statements <br />OTHER REQUIRED REPORTS <br />Independent.Auditor's.Report on Internal .Control Over Financial Reporting <br />and'on Compliance and Other Matters Based on�an Audit of Financial Statements <br />Performed ini Accordance With Government Auditing Standards <br />29-30 <br />Independent Auditor's Report on Minnesota Legal Compliance: <br />31 <br />Schedule of Findings and Responses <br />32--34 <br />