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2003 & 2002 Financial Statements
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2003 & 2002 Financial Statements
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FIN 02620
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FINANCIAL STATEMENTS
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Exhibit C-2 <br />CITY OF GEM LAKE, MINNESOTA <br />SEWER ENTERPRISE FUND <br />STATEMENT OF REVENUES, EXPENSES AND <br />CHANGES IN RETAINED EARNINGS <br />For the Year Ended December 31, 2003 <br />With Comparative Totals for the Year Ended December 31, 2002 <br />2003 <br />Operating Revenues <br />Charges for services <br />Operating Expenses <br />Depreciation <br />Power and pumping - Utilities <br />Total Operating Expenses <br />Distribution and Disposal <br />Repairs and maintenance <br />Administration <br />Office supplies and expense <br />Total Operating Expenses <br />Operating Income <br />Other Income <br />Interest income <br />Net Income Before Transfers <br />Operating Transfers Out <br />NET INCOME <br />RETAINED EARNINGS, JANUARY 1 <br />RETAINED EARNINGS, DECEMBER 31 <br />Variance <br />Favorable <br />Actual (Unfavorable) 2002 <br />$ 34,252 $ 31,689 $ (2,563) $ 32,200 <br />- 980 <br />(980) <br />327 <br />10,100 9,958 <br />142 <br />9,483 <br />10,100 10,938 <br />(838) <br />9,810 <br />2,000 2,000 <br />2,152 464 1,688 184 <br />14,252 11,402 2,850 9,994 <br />20,000 20,287 287 22,206 <br />5,939 5,090 (849) 6,485 <br />25,939 25,377 (562) 28,691 <br />- 5,445 (5,445) - <br />$ 25,939 $ 19,932 $ (6,007) $ 28,691 <br />250,994 222,303 <br />$ 270,926 $ 250,994 <br />See Independent Accountant's Compilation Report <br />8 <br />
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