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2015 Financial Statements
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2015 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, 2015 <br /> <br /> <br /> <br />See accompanying Notes to Basic Financial Statements. <br />(10) <br /> <br />Sewer <br />Utility <br />ASSETS <br />Cash and Cash Equivalents 412,733$ <br />Customer Accounts Receivable 22,226 <br />Accrued Interest Receivable 2,008 <br />Special Assessments Receivable 3,565 <br />Prepaid Items 2,342 <br />Total Current Assets 442,874 <br />Capital Assets: <br />Utility Plant in Service 617,539 <br />Accumulated Depreciation (136,800) <br />Net Capital Assets 480,739 <br />Total Assets 923,613 <br />LIABILITIES <br />Accounts Payable 15 <br />Due to Other Governments 2,460 <br />Total Liabilities 2,475 <br />NET POSITION <br />Net Investment in Capital Assets 480,739 <br />Unrestricted 440,399 <br />Total Net Position 921,138$ <br />
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