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CITY OF GEM LAKE, MINNESOTA <br />STATEMENT OF ACTIVITIES <br />YEAR ENDED DECEMBER 31, 2008 <br />(WITH COMPARATIVE DATA FOR THE YEAR ENDED DECEMBER 31, 2007) <br />2006 '2007 <br />Program Revenues <br />Net (Expense) Revenue and Net (Expense) Revenue and <br />Changes in Net•Assels • . Changes in Net Assets <br />Fees, Total <br />Charges, Operating CapilaI Grants 6us9/ass- Total Business. <br />Flees: and Grants and .and Gotiemrilenla Type Govemmenlal Typo <br />FUNC11ONSIPROGRAMS .Expenses Other Contributions Contributions IAd[vale s Activities Total 'Activities Activities <br />GOVERNMENTAL ACTIVITIES <br />General Government 5 1.1.3,862' $ 25,244 .$ 14,611 8 $ {72,007) $ - 5 {72,007).4 5 (85,223) 8 <br />PuLlic•Safety 92,890 .(92,890) - (92,890) (85,932) <br />Pubfi0 Works 69,166 16.506 71,418 20,760 - 20;760 (40,414) <br />Conservat do and Development 40060 - - - (4U,960). (40.960) {25,695) <br />(nterest.and Fiscal Charges 69 369; - - {69,369) - .(69,369) {53,165) <br />Total Govemmenial Activities 384,247 43,752 14,611. 71,478. .{254,466). - {254,466} (290,429) <br />BUSINESS -TYPE ACTIVITIES <br />Sewer 38,932 50,706 11,774 11.774 - {11532) <br />Total Primary.Government $ 423,179 $ 94,458 .$ 144611 5 7.1,418 (254:466) 11;774 •{242,592) {290;429) (11.532) <br />GENERAL REVENUES <br />Taxes' <br />Property Taxes, Levied for General Purposes• 37Q,645 - 370,645 396;724 - <br />Properly Taxes,.Levied.for Debt Service. . 52,441' 52,441 <br />Grants and Contributions Not. Restiicled for a Particular. Purpose 2,808 - 2,806 - <br />Investment Earnings 14,443 3,331 17,774. 28,422 7.264 <br />Miscel€eneous 6. - 6 .324 - <br />Transfers (25;000). 25,000 - (5,000) 5:000 <br />Total General Revenues 4154343 28,331 443,674 422,470 •12,264 <br />CHANGE IN NET ASSETS 160,87.7. 40,105 200,982 132,041 732 <br />• Net Assets:- Beginning o1.Year 942,693 681,154 1,623;647 81a,652 680 422. <br />NET ASSETS - END OF YEAR $ 1,103,570. $ 721:259 $ 1,624,629 $ 942:693 $. 661.154 <br />See accompanying Notes to Basic Financial Statements. <br />(4) <br />