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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2013 <br />I. FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />1 <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION <br />4 <br />STATEMENT OF ACTIVITIES <br />5 <br />BALANCE SHEET- GOVERNMENTAL FUNDS <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 AND CHANGES IN FUND BALANCE TO THE <br />STATEMENT OF ACTIVITIES - GOVERNMENTAL. ACTIVITIES <br />11 <br />STATEMENT OF NET POSITION - PROPRIETARY FUND <br />12 <br />STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET POSITION - <br />PROPRIETARY FUND <br />13 <br />STATEMENT 0F'CASH FLOWS --PROPRIETARY FUND <br />14 <br />NOTES TO BASIC FINANCIAL. STATEMENTS <br />15 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE 1N FUNO <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 />