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CITY OF GEM LAKE <br />RAMSEY COUNTY,MINNESOTA <br />Table of Contents <br />INTRODUCTORY SECTION <br />Page <br />CITY COUNCIL AND QTHER OFFICIALS 1 <br />FINANCIAL '-SECTION <br />iNDEl3ENDENT AUDITOR'S REPORT 2-4 <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Position <br />5 <br />Statement of Activities. <br />6-7 <br />Fund.Finaneial Statements <br />Governmental Funds <br />Balance Sheet <br />8-9 <br />Reconciliation of the. Balance Sheet to the Statement. of Net Position <br />14 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />1 1-1 . <br />Reconciliation of the.Statement of Revenue, Expenditures, and .Changes .in Fund <br />Balanc�.to the Statement ofActivitie& <br />Statement -of Revenue, Expendituros, and Changes in Fund Balances — <br />f Ndget and. Actual — General Fund <br />14 <br />Proprietary Finds <br />Statement. of Net Position <br />15 <br />Statement of Revenue; Expenses, and Changes ih Net Position <br />1:6 <br />Statement of Cash Flows <br />0 <br />Notes to Basic. Financial Statements <br />18-30 <br />OTHER REQUIRED REPORTS <br />Independent Auditor's Report on Internal Control. OverFinancial Reporting <br />aiid off -Compliance and Other Matters Based on an Audit -of Financial Statements <br />Perfb6ned in Accordance With Government Audii'irtgStandords 311 32 <br />Independent Auditor's Report onMinnesota Legal Compliance 33 3*4 <br />Schedule of Findings and Responses. 3S 37 <br />