Laserfiche WebLink
CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2011 <br />I. FINANCIAL SECTION <br />INDEPENDENT AUDITORS' REPORT <br />1 <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET ASSETS <br />3 <br />STATEMENT OF ACTIVITIES <br />4 <br />BALANCE SHEET - GOVERNMENTAL FUNDS <br />5 <br />RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET ASSETS - GOVERNMENTAL ACTIVITIES <br />7 <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCE - GOVERNMENTAL FUNDS <br />8 <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 />10 <br />STATEMENT OF NET ASSETS - PROPRIETARY FUND <br />11 <br />STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET ASSETS - <br />PROPRIETARY FUND <br />12 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUND <br />13 <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />14 <br />REQUIRED SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE IN FUND <br />BALANCE - BUDGET AND ACTUAL - GENERAL FUND <br />29 <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION <br />30 <br />COMBINING FUND FINANCIAL STATEMENTS <br />NONMAJOR GOVERNMENTAL FUNDS <br />COMBINING BALANCE SHEET <br />31 <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGE IN FUND BALANCE <br />32 <br />