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CITY OF GEM LAKE, MINNESOTA <br />TABLE OF CONTENTS (CONTINUED) <br />YEAR ENDED DECEMBER 31, 2013 <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 34 <br />ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS <br />INDEPENDENT AUDITOR'S REPORT ON MINNESOTA LEGAL COMPLIANCE 36 <br />SCHEDULE OF FINDINGS AND RESPONSES <br />li <br />Kul <br />