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Operating Capital <br />Charges for Grants and Grants and <br />Functions/Programs Expenses Services Contributions Contributions <br />Governmental activities <br />General government 164,991$ 21,280$ 8,778$ 754$ <br />Public safety 106,319 – – – <br />Public works 115,405 19,054 – 24,004 <br />Conservation and development 59,270 – 1,095 – <br />Interest and fiscal charges 40,984 – – – <br />Total governmental activities 486,969 40,334 9,873 24,758 <br />Business-type activities <br />Water 73,975 16,042 – – <br />Sewer 60,903 61,943 – – <br />Total business-type activities 134,878 77,985 – – <br />Total 621,847$ 118,319$ 9,873$ 24,758$ <br />General revenues <br />Property taxes <br />General purposes <br />Debt service <br />Grants and contributions not restricted <br />Investment earnings <br />Other <br />Total general revenues <br />Change in net position <br />Net position – beginning of year <br />Net position – end of year <br />Program Revenues <br />CITY OF GEM LAKE <br />Statement of Activities <br />Year Ended December 31, 2020 <br />See notes to basic financial statements -5-