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CITY OF GEM LAKE, MINNESOTA <br />NOTE TO REQUIRED SUPPLEMENTARY INFORMATION <br />YEAR ENDED DECEMBER 31, 2019 <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 />Final <br />Budget Actual Excess <br />General Fund: <br />Conservation and Development 64,725$ 79,091$ (14,366)$ <br />Capital Outlay - 5,493 (5,493) <br />