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CITY OF GEM LAKE, MINN ESOTA <br />TABLE OF CONTENTS (CONTINUED) <br />YEAR ENDED ā¯‘ECEMBER 31, 2Q14 <br />II, 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 GOVERNENTAUDIT1NG STANDARDS 34 <br />INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE 36 <br />SCHEDULE OF FINDINGS AND RESPONSES 37 <br />