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FUNCTIONS/PROGRAMS <br />GOVERNMENTAL ACTIVITIES <br />General Government <br />Public Safety <br />Public Works <br />Conservation and Development <br />Interest and Fiscal Charges <br />Total Governmental Activities <br />BUSINESS -TYPE ACTIVITIES <br />Sewer <br />Total Primary Government <br />CITY OF GEM LAKE, MINNESOTA <br />STATEMENT OF ACTIVITIES <br />YEAR ENDED DECEMBER 31, 2011 <br />Net (Expense) Revenue and <br />Program Revenues <br />Changes in Net Assets <br />Fees, <br />Charges, <br />Operating <br />Capital <br />Business - <br />Fines, and <br />Grants and <br />Grants and <br />Governmenta Type <br />Expenses <br />Other <br />Contributions <br />Contributions <br />I Activities Activities <br />Total <br />$ 113,445 <br />$ 48,748 <br />$ 8,299 <br />$ <br />$ (56,398) $ <br />$ (56,398) <br />100,675 <br />- <br />- <br />(100,675) <br />(100,675) <br />68,837 <br />13,548 <br />16,552 <br />(38,737) <br />(38,737) <br />33,977 <br />- <br />- <br />(33,977) <br />(33,977) <br />58,094 <br />(58.094) <br />(58.094) <br />375,028 <br />62,296 <br />8,299 <br />16,552 <br />(287,881) <br />(287,881) <br />35,719 49.783 <br />$ 410,747 5 112,079 $ 8,299 S 16,552 <br />GENERAL REVENUES <br />Taxes: <br />Property Taxes, Levied for General Purposes <br />Property Taxes, Levied for Debt Service <br />Investment Earnings <br />Miscellaneous <br />Total General Revenues <br />CHANGE IN NET ASSETS <br />Net Assets - Beginning of Year <br />NET ASSETS - END OF YEAR <br />See accompanying Notes to Basic Financial Statements. <br />(4) <br />14,064 14 064 <br />(287,881) 14,064 (273,817) <br />255,516 <br />255,516 <br />47,077 - <br />47,077 <br />8,969 3,658 <br />12,627 <br />554 <br />554 <br />312,116 3,658 <br />315,774 <br />24,235 17,722 <br />41,957 <br />1.155.465 845.335 2,000,800 <br />S 1.179.700 S 863.057 S 2,042,757 <br />