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Original and Over (Under) <br />Final Budget Actual Final Budget <br />Revenue <br />Taxes <br />Property taxes 470,928$ 461,648$ (9,280)$ <br />Franchise fees 6,000 19,368 13,368 <br />Special assessments – 589 589 <br />Intergovernmental 8,000 18,573 10,573 <br />Licenses and permits 25,950 35,072 9,122 <br />Fines and forfeitures 500 970 470 <br />Charges for services 3,400 3,942 542 <br />Investment earnings (charges)5,000 (8,246) (13,246) <br />Facility rental 3,000 5,184 2,184 <br />Miscellaneous 500 4,580 4,080 <br />Total revenue 523,278 541,680 18,402 <br />Expenditures <br />Current <br />General government 203,257 233,886 30,629 <br />Public safety 124,943 120,607 (4,336) <br />Public works 106,978 35,642 (71,336) <br />Conservation and development 64,100 70,825 6,725 <br />Capital outlay 4,000 3,709 (291) <br />Total expenditures 503,278 464,669 (38,609) <br />Excess of revenues over expenditures 20,000 77,011 57,011 <br />Other financing (uses) <br />Transfers (out)(20,000) (20,000) – <br />Net change in fund balances –$ 57,011 57,011$ <br />Fund balances <br />Beginning of year 253,845 <br />End of year 310,856$ <br />CITY OF GEM LAKE <br />General Fund <br />Statement of Revenue, Expenditures, and Changes in Fund Balances – Budget and Actual <br />Year Ended December 31, 2022 <br />See notes to basic financial statements -14-