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CITY OF GEM LAKE, MINNESOTA <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION <br />DECEMBER 31, 2018 <br /> <br /> <br /> <br />(30) <br /> <br />STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY - BUDGET <br />The General Fund budget is legally adopted on a basis consistent with accounting principles generally <br />accepted in the United States of America. The legal level of budgetary control is at the department <br />level. The following is a listing of expenditures that exceeded budgeted appropriates. <br /> <br />Actual in <br />Final Actual Excess of <br />Budget Amounts Budget <br />General Fund: <br />Public Works 51,300$ 71,983$ 20,683$ <br />Conservation and Development 113,900 131,025 17,125