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Exhibit B-2 <br />CITY OF GEM LAKE, MINNESOTA <br />GENERALFUND <br />STATEMENT OF CASH DISBURSEMENTS <br />For The Year Ended December 31, 2003 <br />With Comparative Totals for the Year Ended December 31, 2002 <br />2003 <br />DISBURSEMENTS <br />General Government <br />Mayor and Council <br />Salaries <br />Payroll taxes <br />Total Mayor and Council <br />Finance and Administration <br />Election judges <br />City clerk <br />Treasurer salary <br />Payroll taxes <br />Telephone and internet service expense <br />Office supplies and expense <br />Dues and subscriptions <br />Insurance and bonds <br />Total Finance and Administration <br />Professional Services <br />Engineering fees <br />Legal, accounting and administrative <br />Total Professional Services <br />Total General Government <br />Variance: <br />Favorable <br />Budget Actual (Unfavorable) 2002 <br />$ 4,803 $ <br />5,200 $ <br />(397) $ <br />5,200 <br />367 <br />398 <br />(31) <br />398 <br />5,170 <br />5,598 <br />(428) <br />5,598 <br />- <br />40 <br />(40) <br />4,122 <br />2,771 <br />3,000 <br />(229) <br />3,000 <br />2,525 <br />2,600 <br />(75) <br />2,600 <br />1,306 <br />428 <br />878 <br />428 <br />2,400 <br />2,193 <br />207 <br />2,959 <br />4,550 <br />3,776 <br />774 <br />4,249 <br />2,050 <br />2,051 <br />(1) <br />2,100 <br />1,600 <br />1,963 <br />(363) <br />1,322 <br />17,202 <br />16,051 <br />1,151 <br />20,780 <br />3,000 <br />8,721 <br />(5,721) <br />1,392 <br />53,400 <br />38,325 <br />15,075 <br />46,037 <br />56,400 <br />47,046 <br />9,354 <br />47,429 <br />$ 78,772 $ 68,695 $ 10,077 $ 73,807 <br />See Independent Accountant's Compilation Report <br />i <br />