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2014 Financial Statements
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2014 Financial Statements
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FIN02620
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FINANCIAL STATEMENTS
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CITY OF GEM LAKE, MINNESOTA <br />STATEMENT OF NET POSITION <br />PROPRIETARY FUND <br />DECEMBER 31, 2014 <br /> <br /> <br /> <br />See accompanying Notes to Basic Financial Statements. <br />(12) <br /> <br />Sewer <br />Utility <br />ASSETS <br />Cash and Cash Equivalents 380,464$ <br />Customer Accounts Receivable 20,562 <br />Accrued Interest Receivable 2,716 <br />Special Assessments Receivable 3,384 <br />Prepaid Items 1,970 <br />Total Current Assets 409,096 <br />Capital Assets: <br />Utility Plant in Service 617,539 <br />Accumulated Depreciation (124,343) <br />Net Capital Assets 493,196 <br />Total Assets 902,292 <br />LIABILITIES <br />Due to Other Governments 30 <br />Total Liabilities 30 <br />NET POSITION <br />Net Investment in Capital Assets 493,196 <br />Unrestricted 409,066 <br />Total Net Position 902,262$ <br />
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