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CITY OF GEM LAKE <br />RAMSEY COUNTY, MINNESOTA <br />Table of Contents <br />Page <br />INTRODUCTORY SECTION <br />CITY COUNCIL AND OTHER OFFICIALS <br />FINANCIAL SECTION <br />INDEPENDENT AUDITOR'S REPORT 2-4 <br />BASIC FINANCIAL STATEMENTS <br />Government -Wide Financial Statements <br />Statement of Net Position <br />5 <br />Statement of Activities <br />6-7 <br />Fund Financial Statements <br />Governmental Funds <br />Balance Sheet <br />8-9 <br />Reconciliation of the Balance Sheet to the Statement of Net Position <br />10 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />11-12 <br />Reconciliation of the Statement of Revenue, Expenditures, and Changes in Fund <br />Balances to the Statement of Activities <br />13 <br />Statement of Revenue, Expenditures, and Changes in Fund Balances — <br />Budget and Actual — General Fund <br />14 <br />Proprietary Funds <br />Statement of Net Position <br />15 <br />Statement of Revenue, Expenses, and Changes in Net Position <br />16 <br />Statement of Cash Flows <br />17 <br />Notes to Basic Financial Statements <br />18-31 <br />OTHER REQUIRED REPORTS <br />Independent Auditor's Report on Internal Control Over Financial Reporting <br />and on Compliance and Other Matters Based on an Audit of Financial Statements <br />Performed in Accordance With Government Auditing Standards 32-33 <br />Independent Auditor's Report on Minnesota Legal Compliance 34-35 <br />Schedule of Findings and Responses 36-38 <br />