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G.O. Capital G.O. Capital <br />Improvement Improvement <br />Plan Bonds Plan Bonds Street <br />General Series 2015A Series 2018A Improvements <br />Revenue <br />Taxes <br />Property taxes 445,250$ 80,823$ 9,060$ –$ <br />Franchise fees 8,436 – – – <br />Special assessments – – 61,831 45,718 <br />Intergovernmental 48,782 – – – <br />Licenses and permits 27,109 – – – <br />Fines and forfeitures 267 – – – <br />Charges for services 1,957 – – – <br />Investment earnings (charges)(11,758) (340) 343 8,856 <br />Facility rental 8,812 – – – <br />Miscellaneous 1,137 – 222 – <br />Total revenue 529,992 80,483 71,456 54,574 <br />Expenditures <br />Current <br />General government 185,608 – – – <br />Public safety 111,465 – – – <br />Public works 67,942 – – – <br />Conservation and development 142,193 – – – <br />Capital outlay 7,126 – – 218,572 <br />Debt service <br />Principal – 60,000 35,000 – <br />Interest and fiscal charges – 13,490 22,375 – <br />Total expenditures 514,334 73,490 57,375 218,572 <br />Excess (deficiency) of revenue <br /> over expenditures 15,658 6,993 14,081 (163,998) <br />Other financing sources (uses) <br />Transfers in – – – 25,000 <br />Transfers (out)(25,000) – – – <br />Total other financing <br /> sources (uses)(25,000) – – 25,000 <br />Net change in fund balances (9,342) 6,993 14,081 (138,998) <br />Fund balances <br />Beginning of year 263,187 129,143 82,639 452,003 <br />End of year 253,845$ 136,136$ 96,720$ 313,005$ <br />CITY OF GEM LAKE <br />Statement of Revenue, Expenditures, and Changes in Fund Balances <br />Governmental Funds <br />Year Ended December 31, 2021 <br />See notes to basic financial statements -11-