Laserfiche WebLink
CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS <br />YEAR ENDED DECEMBER 31, 2013 <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 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 - 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 OF REVENUES, EXPENSES AND CHANGE IN NET POSITION - <br />PROPRIETARY FUND 13 <br />STATEMENT OF CASH FLOWS - PROPRIETARY FUND 14 <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />REQUIRED SUPPLEMENTARY INFORMATION <br />BUDGETARY COMPARISON INFORMATION <br />15 <br />SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE IN FUND <br />BALANCE - BUDGET AND ACTUAL - GENERAL FUND 30 <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 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 33 <br />J <br />