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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDE❑ DECEMBER 31, 2014 <br />I. FINANCIAL SECTION <br />INDEPENbENT AUDITORS' REPORT <br />BASIC FINANCIAL STATEMENTS <br />STATEMENT OF NET POSITION <br />STATEMENT OF ACTIVITIES <br />BALANCE SHEET -- GOVERNMENTAL FUNDS <br />1 <br />4 <br />5 <br />6 <br />RECONCILIATION OF THE GOVERNMENTAL. FUNDS BALANCE SHEET TO <br />THE STATEMENT OF NET POSITION —GOVERNMENTAL ACTIVITIES 8 <br />STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND <br />BALANCE W GOVERNMENTAL FUNDS 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. 11 <br />STATEMENT OF NET POSITION - PROPRIETARY FUND 12 <br />STATEMENT ❑F REVENUES, EXPENSES AND CHANGE IN NET POSITION - <br />PROPRIETARY FUND 13 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUN❑ 14 <br />NOTES TO BASIC FINANCIAL STATEMENTS 1.5, <br />REQUIRE❑ SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE IN FUND <br />BALANCE - BUDGET AN❑ ACTUAL - GENERAL FUND 30 <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 31 <br />SUPPLEMENTARY INFORMATION <br />NONMAJOR GOVERNMENTAL FUNDS. <br />COMBINING BALANCE. SHEET <br />011 <br />COMBINING STATEMENT OF REVENUES, EXPENDITURES AND <br />CHANGE IN FUN❑ BALANCE 33 <br />