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CITY OF GEM LAKE,MINNESOTA <br />TABLE OF :CONTENTS (CONTINUED) <br />YEAR ENDED ❑ECEMBER 31, 2016. <br />I. FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT 1 <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION 4 <br />STATEMENT.OF ACTIVITIES 5 <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />6 <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS. BALANCE SHEET TO <br />THE STATEMENT OF NET POSITION - GOVERNMENTAL:ACTfVITIES <br />7 <br />STATEMENT .OF REVENUES,: EXPENDITURES AND CHANGES IN FUND <br />BALANCES - GOVERNMENTAL FUNDS <br />8 <br />RECONCILIATION.OF THE GOVERNMENTAL FUNDS STATEMENT OF:: <br />REVENUES, EXPENDITURES AND CHANGES:'1N FUND BALANCE TO THE <br />STATEMENT OF ACTIVITIES - GOVERNMENTAL ACTIVITIES <br />9 <br />STATEMENT OF NET POSITION - PROPRIETARY FUND <br />10 <br />STATEMENT .QF REVENUES; EXPENSES AND CHANGE IN .NET POSITION - <br />PROPRIETARY FUND <br />11 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUND::':.: <br />1:2 <br />NOTES TO BASIC FINANCIAL STATEMENTS ;;'' .":: :.::.. <br />13 <br />REQUIRED SUPPLEMENTARY INFORMATION` <br />BUDGETARY:.COM6 R1SON INFORMATION <br />SCHEDULE. OF:REVENLJES'EXPENDITURES AND CHANGE IN FUND <br />BALANCE - BUDGET,ANDACTUAL -GENERAL FUND <br />28 <br />NOTE TO: REQUIRED<SUPPLEMENTARY INFORMATION <br />29 <br />S UPPLEMENTA RYI NFORMATIO N <br />NONMAJOR GOVERNMENTAL FUNDS <br />COMBINING BALANCE SHEET <br />30 <br />COMBINING STATEMENT.OF REVENUES,: EXPENDITURES. AND <br />CHANG.E.`Ii1I:.FUND BALANCES. <br />31 <br />If. 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 GO VERNMENT A UDITING STANDARDS 32 <br />INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE 34 <br />SCHEDULE OF FINDINGS AN❑ RESPONSES 35 <br />