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CITY OF GEM LAKE, MINNESOTA
<br />STATEMENT OF NET POSITION
<br />DECEMBER 31, 2012
<br />ASSETS
<br />Cash and Investments
<br />Taxes Receivable
<br />Special Assessments Receivable
<br />Accounts Receivable
<br />Due from Other Governments
<br />Accrued Interest
<br />Prepaid Expenses
<br />Unamortized Bond Issue Costs
<br />Capital Assets:
<br />Capital Assets Being Depreciated
<br />Accumulated Depreciation
<br />Total Assets
<br />LIABILITIES
<br />Vouchers and Accounts Payable
<br />Accrued Interest Payable
<br />Unearned Revenue
<br />Long -Term Liabilities:
<br />Amounts Due Within One Year
<br />Amounts Due in More than One Year
<br />Total Liabilities
<br />NET POSITION
<br />Net Investment in Capital Assets
<br />Restricted for Debt Service
<br />Restricted for Park Improvements
<br />Unrestricted
<br />Total Net Position
<br />See accompanying Notes to Basic Financial Statements.
<br />Governmental Business -Type
<br />Activities Activities Total
<br />$ 842,892 $
<br />334,645
<br />$ 1,177,537
<br />9,396
<br />-
<br />9,396
<br />230,707
<br />6,159
<br />236,866
<br />10,352
<br />19,115
<br />29,467
<br />1,605
<br />-
<br />1,605
<br />6,635
<br />3,046
<br />9,681
<br />1,047
<br />7,267
<br />8,314
<br />23,567
<br />-
<br />23,567
<br />1,628,210
<br />617,539
<br />2,245,749
<br />(430,804)
<br />(99,430)
<br />(530,234)
<br />2,323,607
<br />888,341
<br />3,211,948
<br />18,532 130 18,662
<br />20,070 - 20,070
<br />102,710
<br />1,040,294
<br />1,181,606
<br />102,710
<br />- 1,040,294
<br />130 1,181,736
<br />54,402 518,109 572,511
<br />483,610 - 483,610
<br />38,688 - 38,688
<br />565.301 370,102 935.403
<br />$ 1,142,001 $ 888,211 $ 2,030,212
<br />(4)
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