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CITY OF GEM LAKE, MINNESOTA <br />STATEMENT OF ACTIVITIES <br />YEAR ENDED QECEMBER 31, 2019 <br />Net(Expense) Revenue and <br />Prograrn. Revenues <br />Changes.in Net Position <br />Fees, <br />Charges, Operating Capital Grants <br />Business - <br />Fines, and Grants and and <br />Governmental <br />Type <br />FUNCTIONS1PROGRAMS <br />Expenses Other Contributions. Contributions <br />Activities <br />Activities. <br />Total <br />T <br />GOVERNMENTAL ACTIVITIES. <br />General Government <br />$. 12.0,277 $ 39,633 $ 71111 $ - <br />$ (73.,M3) <br />$ - <br />$ (73,533) <br />Public Safety <br />104976 - - - <br />(102,976) <br />(:102,976) <br />Public Works <br />69,903 18,481 - 4.482 <br />(46,940) <br />- <br />(46.940) <br />Conservation. and Development <br />1.6,781 - - - <br />(1E,781) <br />- <br />(16,781) <br />Interest and Fiscal Charges <br />54,209 - - - <br />(54,209.) <br />- <br />(54,2119) <br />Total Governmental Activities <br />364,146 58J 14 7,111. 4,482 <br />(294,439). <br />- <br />(294.439) <br />BUSINESS -TYPE ACTIVITIES <br />Sewer <br />37,463 57,139 - - <br />- <br />19,676 <br />19,675 <br />Total Primary Government <br />$ 401609 $ 115,253 $ 7,1.11 .. $. .4,482 <br />. (294,439) <br />19,676 <br />(274,763) <br />GENERAL REVENUES <br />Taxes: <br />P rope rty Taxes, Levied far General Purposes;.. <br />195;156: <br />- <br />195;155 <br />Property Taxes;. Levied for Debt Service: <br />48,988. <br />- <br />48,988 <br />Investment Earnings <br />11,851 <br />5,44:78 <br />17,329 <br />. <br />Miscellaneaus <br />745 <br />- <br />745 <br />Total General Revenues. <br />256,740: <br />.5.478 <br />262,218 <br />CHANGE IN. NET:P..QSITION <br />(37,699) <br />2511.54 <br />(12,545) <br />Net Position - Beginning:of Year <br />1,179.700. <br />86.3.057 <br />2,042,757 <br />NET POSITION - END. -OF YEAR <br />$ 1,142,001 <br />$ 888;211 <br />$ 2,0301212 <br />See accompanying Notes to Basic Financial.. Statements. <br />(5) <br />